Connecticut 2019 Regular Session

Connecticut Senate Bill SB00205

Introduced
1/23/19  
Refer
1/23/19  

Caption

An Act Exempting Clothing And Footwear Costing Less Than Seventy-five Dollars From The Sales And Use Taxes.

Impact

If enacted, SB00205 would modify section 12-412 of the general statutes, effectively exempting specific clothing and footwear costs from taxation. This change is anticipated to positively impact consumer behavior by making essential attire more affordable. The anticipated effect is an increase in purchasing activity for items that typically fall under basic needs, thus stimulating local economies and supporting retail businesses.

Summary

SB00205, introduced by Senator Champagne, proposes the exemption of clothing and footwear purchases costing less than seventy-five dollars from sales and use taxes. This initiative aims to provide financial relief to consumers, particularly benefiting low- and middle-income families who are often more affected by sales tax on everyday clothing purchases. The essence of the bill is to encourage consumer spending and lessen the financial burden associated with clothing expenses.

Contention

There may be points of contention surrounding SB00205 regarding the fiscal implications on state revenue. Critics might argue that exempting sales tax on clothing could lead to significant reductions in tax income, potentially affecting state-funded services. Supporters, however, would counter that the economic benefits from increased consumer spending could offset potential losses from tax exemptions. Moreover, discussions may arise around the fairness of threshold pricing, where concerns might be raised about the definition of what constitutes necessary clothing versus luxury items.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00023

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

CT SB00081

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT HB05041

An Act Exempting Certain Articles Of Children's Clothing From The Sales And Use Taxes.

CT HB05039

An Act Exempting Clothing Purchased At Consignment Stores From The Sales And Use Taxes.

CT SB00269

An Act Reducing The Sales And Use Taxes For Certain Goods Used In New Housing Construction.

CT HB05105

An Act Exempting Ambulances From The Sales And Use Taxes.

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT HB05036

An Act Exempting Hospital Beds For Home Health Care Use From The Sales And Use Taxes.

CT HB05032

An Act Exempting Health And Athletic Club Services And Fees From The Sales And Use Taxes.

CT HB05064

An Act Concerning The Sales Price Threshold Of Motor Vehicles Subject To A Higher Sales And Use Taxes Rate.

Similar Bills

No similar bills found.