LCO No. 3195 1 of 1
General Assembly Proposed Bill No. 259
January Session, 2019
LCO No. 3195
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
SEN. NEEDLEMAN, 33
rd Dist.
AN ACT CONCERNING THE IMPOSITION OF SALES AND USE
TAXES ON PEER-TO-PEER HOSPITALITY SERVICES AND
PROPERTY RENTALS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That the general statutes be amended to impose the sales and use 1
taxes applicable to hospitality services and hotel or lodging house 2
occupancy on peer-to-peer hospitality services and property rentals. 3
Statement of Purpose:
To establish parity in sales and use taxes on hospitality services and
hotel or lodging house occupancy when such services or property
rentals are provided on a peer-to-peer basis.