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.
As Amended by Senate "A" (LCO 8236)
Senate Calendar No.: 145
Primary Analyst: EW 6/3/21
Contributing Analyst(s):
Reviewer: MM
OFA Fiscal Note
State Impact:
Agency Affected Fund-Effect FY 22 $ FY 23 $
Revenue Serv., Dept. Various - Revenue
Loss
250,000 250,000
Note: Various=Various
Municipal Impact: None
Explanation
The bill exempts certain employers from the sales and use tax on
purchases of Personal Protective Equipment (PPE) and disinfecting
products approved for use against COVID-19 by the National Centers
for Disease Control and Prevention for FY 22 and FY 23 only. In total,
the sales and use tax exemption on safety apparel is estimated to be
$250,000 per fiscal year to the state.
1
Senate "A" strikes the underlying bill and its associated impact and
results in the impact described above.
The Out Years
1
Tax collections from the 6.35% general sale tax are deposited into the General Fund
(GF), the Special Transportation Fund (STF), and the Municipal Revenue Sharing
Account (MRSA). The estimated revenue loss from the bill by fund is $210,000 to the
GF and $20,000 to the STF and MRSA each. 2021SB-00711-R01-FN.DOCX Page 2 of 2
The bill establishes the exemption for FY 22 and 23 only and
therefore does not have a fiscal impact beyond FY 23.
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.