LCO No. 428 1 of 1
General Assembly Proposed Bill No. 5181
January Session, 2021
LCO No. 428
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
REP. GREEN, 55th Dist.
AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE
FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That section 12-412 of the general statutes be amended to exempt 1
from the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of handicap ramps for residential use. 3
Statement of Purpose:
To exempt handicap ramps for residential use from the sales and use
taxes.