OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
SB-711
AN ACT CONCERNING COVID -19 RELIEF FOR SMALL
BUSINESSES AND REQUIRING FEDERAL REGULATORY
ANALYSIS FOR PROPOSED STATE REGULATIONS.
AMENDMENT
LCO No.: 8236
File Copy No.: 183
Senate Calendar No.: 145
Primary Analyst: EW 5/12/21
Contributing Analyst(s): (NF)
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 22 $ FY 23 $
Revenue Serv., Dept. GF - Revenue
Loss
Up to
$250,000
Up to
$250,000
Note: GF=General Fund
Municipal Impact: None
Explanation
The amendment strikes the underlying bill and its associated fiscal
impact.
The amendment exempts certain employers from the sales and use
tax on purchases of Personal Protective Equipment (PPE) for FY 22 and
FY 23 only. In total, the sales tax exemption on safety apparel is
estimated to be up to $250,000 per fiscal year.
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly, solely
for the purposes of information, summarization and explanation and does not represent the intent of the General
Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety of
informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is
consulted as part of the analysis, however final products do not necessarily reflect an assessment from any
specific department.