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General Assembly Raised Bill No. 1103
January Session, 2021
LCO No. 6688
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING EM ISSIONS AND DECIBEL LEVEL TESTING,
THE TAXATION OF CERT AIN MOTORCYCLES AND PART S AND THE
PASSPORT TO THE PARK S FEE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (c) of section 14-164c of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective October 2
1, 2021): 3
(c) The commissioner shall adopt regulations, in accordance with 4
chapter 54, to implement the provisions of this section. Such regulations 5
shall include provision for a periodic inspection of air pollution control 6
equipment and compliance with or waiver of exhaust emission 7
standards or compliance with or waiver of on-board diagnostic 8
standards or other standards defined by the Commissioner of Energy 9
and Environmental Protection and approved by the Administrator of 10
the United States Environmental Protection Agency, compliance with or 11
waiver of, air pollution control system integrity standards defined by 12
the Commissioner of Energy and Environmental Protection and 13
compliance with or waiver of purge system standards defined by the 14 Raised Bill No. 1103
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Commissioner of Energy and Environmental Protection. Such 15
regulations may provide for an inspection procedure using an on-board 16
diagnostic information system for all 1996 model year and newer motor 17
vehicles. Such regulations shall apply to all motor vehicles registered or 18
which will be registered in this state except: (1) Vehicles having a gross 19
weight of more than ten thousand pounds; (2) vehicles powered by 20
electricity; (3) bicycles with motors attached; (4) [motorcycles; (5)] 21
vehicles operating with a temporary registration; [(6)] (5) vehicles 22
manufactured twenty-five or more years ago; [(7)] (6) new vehicles at 23
the time of initial registration; [(8)] (7) vehicles registered but not 24
designed primarily for highway use; [(9)] (8) farm vehicles, as defined 25
in subsection (q) of section 14-49; [(10)] (9) diesel-powered type II school 26
buses; [(11)] (10) a vehicle operated by a licensed dealer or repairer 27
either to or from a location of the purchase or sale of such vehicle or for 28
the purpose of obtaining an official emissions or safety inspection; [(12)] 29
(11) vehicles that have met the inspection requirements of section 14-30
103a and are registered by the commissioner as composite vehicles; 31
[(13)] (12) electric bicycles, as defined in section 14-1; or [(14)] (13) 32
electric foot scooters, as defined in section 14-1. On and after July 1, 2002, 33
such regulations shall exempt from the periodic inspection requirement 34
any vehicle four or less model years of age, beginning with model year 35
2003 and the previous three model years, provided that such exemption 36
shall lapse upon a finding by the Administrator of the United States 37
Environmental Protection Agency or by the Secretary of the United 38
States Department of Transportation that such exemption causes the 39
state to violate applicable federal environmental or transportation 40
planning requirements. Notwithstanding any provisions of this 41
subsection, the commissioner may require an initial emissions 42
inspection and compliance or waiver prior to registration of a new 43
motor vehicle. If the Commissioner of Energy and Environmental 44
Protection finds that it is necessary to inspect motor vehicles [which] 45
that are exempt under subdivision (1) [or (4)] of this subsection [,] or 46
motor vehicles that are four or less model years of age in order to 47
achieve compliance with federal law concerning emission reduction 48
requirements, the Commissioner of Motor Vehicles may adopt 49 Raised Bill No. 1103
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regulations, in accordance with the provisions of chapter 54, to require 50
the inspection of [motorcycles,] designated motor vehicles having a 51
gross weight of more than ten thousand pounds or motor vehicles four 52
or less model years of age. 53
Sec. 2. (NEW) (Effective October 1, 2021) (a) (1) In addition to the 54
requirements under subsection (c) of section 14-164c of the general 55
statutes, as amended by this act, and any regulations adopted 56
thereunder regarding periodic inspection of air pollution control 57
equipment, exhaust emission standards, air pollution control system 58
integrity standards and purge system standards, each motor vehicle, as 59
defined in section 14-1 of the general statutes, shall undergo periodic 60
inspection of the maximum decibel level produced by such vehicle. 61
Such decibel level inspection shall be conducted at the time a motor 62
vehicle is presented for inspection pursuant to subsection (c) of section 63
14-164c of the general statutes, as amended by this act. 64
(2) The maximum decibel level for a motor vehicle shall not exceed 65
the maximum decibel level permitted pursuant to section 14-80a of the 66
general statutes and any regulations adopted thereunder, when the 67
decibel level is measured in accordance with the provisions of 68
subsection (c) of section 14-80a of the general statutes. 69
(3) No motor vehicle subject to the inspection requirements of this 70
subsection shall be operated upon the highways of this state unless such 71
vehicle has been presented for inspection in accordance with a schedule 72
for inspection and compliance as established by the Commissioner of 73
Motor Vehicles. 74
(b) The Commissioner of Energy and Environmental Protection shall 75
consult with the Commissioner of Motor Vehicles and furnish the 76
commissioner with technical information, including testing techniques, 77
standards and instructions for (1) emission control features and 78
equipment for motorcycles, and (2) decibel level inspections for motor 79
vehicles. Such standards shall be consistent with provisions of federal 80
law, if any, relating to control of emissions from the motorcycles 81 Raised Bill No. 1103
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concerned or any regulations adopted by the Commissioner of Energy 82
and Environmental Protection or to maximum decibel levels for the 83
motor vehicles concerned. Such standards shall be periodically 84
reviewed by the Commissioner of Energy and Environmental 85
Protection and revised, if necessary, to achieve the objectives of the 86
motorcycle emission inspection program and the motor vehicle decibel 87
level inspection program. 88
(c) The Commissioner of Motor Vehicles may enter into a negotiated 89
inspection agreement or agreement with an independent contractor or 90
contractors, in accordance with the provisions of section 14-164c of the 91
general statutes, as amended by this act, to provide for the leasing, 92
construction, equipping, maintenance or operation of a system of official 93
emissions inspection stations in such numbers and locations as may be 94
required to provide motorcycle owners reasonably convenient access to 95
inspection facilities and motor vehicle owners reasonably convenient 96
access to decibel level inspection. The commissioner may amend any 97
negotiated inspection agreement entered into with an independent 98
contractor or contractors, pursuant to section 14-164c of the general 99
statutes, as amended by this act, to allow an existing inspection facility 100
to provide emissions inspection services to motorcycle owners and 101
decibel level inspection services to motor vehicle owners. Any such 102
contractor and inspection facility under this subsection shall be subject 103
to and comply with the applicable provisions set forth in section 14-164c 104
of the general statutes, as amended by this act. 105
(d) (1) The Commissioner of Motor Vehicles, with approval of the 106
Secretary of the Office of Policy and Management, shall establish, and 107
from time to time modify, the inspection fees, not to exceed twenty 108
dollars for each biennial inspection or reinspection required pursuant to 109
this section for the inspection of emission control features and 110
equipment for motorcycles. The commissioner may establish, and from 111
time to time modify, an additional fee for the inspection of the decibel 112
levels of motor vehicles, provided such fee does not exceed the fee for a 113
biennial inspection or reinspection required for emission controls 114
features and equipment. Such fees shall be paid in a manner prescribed 115 Raised Bill No. 1103
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by the commissioner. If the costs to the state of the inspection program, 116
including administrative costs and payments to any independent 117
contractor, exceed the income from such fees, such excess costs shall be 118
borne by the state. 119
(2) Any person whose vehicle has been inspected at an official 120
emissions inspection station shall, if such vehicle is found not to comply 121
with any required standards, have the vehicle repaired and have the 122
right within sixty consecutive calendar days to return such vehicle to 123
the same official emissions inspection station for one reinspection 124
without charge, provided, where the sixtieth day falls on a Sunday, legal 125
holiday or a day on which the commissioner has established that special 126
circumstances or conditions exist that have caused emissions inspection 127
to be impracticable, such person may return such vehicle for 128
reinspection on the next day. The commissioner shall assess a late fee of 129
twenty dollars against the owner of a motor vehicle that has not 130
presented such motor vehicle for an emissions inspection within thirty 131
days following the expiration date of the assigned inspection period, or 132
that has not presented such motor vehicle for a reinspection within sixty 133
days following a test failure, or both. The commissioner may waive such 134
late fee when it is proven to the commissioner's satisfaction that the 135
failure to have the vehicle inspected within thirty days of the assigned 136
inspection period or during the sixty-day reinspection period was due 137
to exigent circumstances. If ownership of the motor vehicle has been 138
transferred, the new owner shall have such motor vehicle inspected 139
within thirty days of the registration of such motor vehicle. After the 140
expiration of such thirty-day period, the commissioner shall require the 141
payment of the late fee specified in this subdivision. If the thirtieth day 142
falls on a Sunday, legal holiday or a day on which the commissioner has 143
established that special circumstances or conditions exist that have 144
caused emissions inspection to be impracticable, such vehicle may be 145
inspected on the next day and no late fee shall be assessed. 146
(e) The Commissioner of Motor Vehicles may adopt regulations, in 147
accordance with the provisions of chapter 54 of the general statutes, to 148
implement the provisions of this section. 149 Raised Bill No. 1103
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Sec. 3. (NEW) (Effective October 1, 2021) (a) No person shall fail to 150
maintain in good working order or remove, dismantle or otherwise 151
cause to be inoperative any equipment or feature of a motor vehicle that 152
limits the maximum decibel level produced by such motor vehicle to a 153
level that is equal to or below the maximum decibel level permitted 154
pursuant to section 14-80a of the general statutes and any regulations 155
adopted thereunder. Any such failure to maintain in good working 156
order or removal, dismantling or causing of inoperability shall subject 157
the owner thereof to revocation of registration for such vehicle by the 158
Commissioner of Motor Vehicles unless all parts and equipment 159
constituting elements of decibel control have been made operable and 160
in good working order within sixty days of notice by said commissioner 161
of such violation. Any such failure shall be considered a failure to 162
comply with the periodic inspection requirements established under 163
subsection (a) of section 2 of this act. As used in this section, "motor 164
vehicle" has the same meaning as provided in section 14-1 of the general 165
statutes. 166
(b) No motor vehicle subject to the inspection requirements of section 167
2 of this act shall be operated upon the highways of this state unless such 168
vehicle has been presented for inspection in accordance with a schedule 169
for inspection and compliance as established by the commissioner. The 170
commissioner shall grant waivers from compliance with standards for 171
vehicles that fail any required inspection and require an unreasonable 172
cost of repair, as determined by the commissioner, to bring the vehicle 173
into compliance. The commissioner may determine compliance of a 174
vehicle that has failed a decibel level retest by means of a complete 175
physical and functional diagnosis and inspection of the vehicle, 176
showing that no additional noise-related repairs are needed. An 177
extension of time, not to exceed the period of inspection frequency, may 178
be granted to obtain needed repairs on a vehicle in the case of economic 179
hardship of the owner. Only one such extension may be granted for any 180
vehicle. 181
(c) No motor vehicle dealer licensed under section 14-52 of the 182
general statutes shall sell any motor vehicle unless such motor vehicle 183 Raised Bill No. 1103
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(1) is in compliance with subsections (a) and (b) of section 2 of this act 184
and any regulations adopted under section 2 of this act, and (2) has 185
passed an emissions and decibel level inspection conducted in 186
accordance with said subsections and regulations. No person, firm or 187
corporation shall operate or allow to be operated any motor vehicle that 188
has not been inspected and found to be in compliance with the 189
provisions of section 2 of this act and any regulations adopted 190
thereunder. Operation in violation of said subsections or regulations 191
shall be an infraction for each violation, except that the fine for a first 192
violation shall be fifty dollars. The commissioner may deny the issuance 193
of registration to the owner of a motor vehicle, or the renewal of 194
registration to any such owner, or suspend or revoke any registration 195
that has been issued, if such motor vehicle is not in compliance with the 196
inspection requirements of section 2 of this act, or such owner has failed 197
to pay any fee required by the provisions of section 2 of this act. 198
(d) Each motor vehicle dealer shall include with each sales tax return 199
filed with the Department of Revenue Services a statement attesting that 200
each motor vehicle sold during the period for which such return is filed 201
was in compliance with the provisions of subdivision (2) of subsection 202
(a) of section 2 of this act at the time of the sale. 203
(e) The commissioner may adopt regulations, in accordance with the 204
provisions of chapter 54 of the general statutes, to implement the 205
provisions of this section. 206
Sec. 4. Section 22a-6a of the general statutes is repealed and the 207
following is substituted in lieu thereof (Effective October 1, 2021): 208
(a) Any person who knowingly or negligently violates any provision 209
of section 14-100b, [or] 14-164c, as amended by this act, or section 2 of 210
this act, subdivision (3) of subsection (b) of section 15-121, section 15-211
171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 441, 212
section 22a-69 or 22a-74, subsection (b) of section 22a-134p, section 22a-213
162, 22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-214
184, 22a-190, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-215 Raised Bill No. 1103
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231, 22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-216
359, 22a-361, 22a-362, 22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, 217
inclusive, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-218
449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or 219
any regulation, order or permit adopted or issued thereunder by the 220
Commissioner of Energy and Environmental Protection shall be liable 221
to the state for the reasonable costs and expenses of the state in 222
detecting, investigating, controlling and abating such violation. Such 223
person shall also be liable to the state for the reasonable costs and 224
expenses of the state in restoring the air, waters, lands and other natural 225
resources of the state, including plant, wild animal and aquatic life to 226
their former condition insofar as practicable and reasonable, or, if 227
restoration is not practicable or reasonable, for any damage, temporary 228
or permanent, caused by such violation to the air, waters, lands or other 229
natural resources of the state, including plant, wild animal and aquatic 230
life and to the public trust therein. Institution of a suit to recover for such 231
damage, costs and expenses shall not preclude the application of any 232
other remedies. 233
(b) Whenever two or more persons knowingly or negligently violate 234
any provision of section 14-100b, [or] 14-164c, as amended by this act, or 235
section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 236
section 15-171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 237
441, subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 238
22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 239
22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 22a-336, 22a-342, 240
22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 22a-361, 22a-362, 241
22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, inclusive, 22a-416, 22a-242
417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 243
22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 244
permit adopted or issued thereunder by the commissioner and 245
responsibility for the damage caused thereby is not reasonably 246
apportionable, such persons shall, subject to a right of equal 247
contribution, be jointly and severally liable under this section. 248
(c) Any person whose acts outside Connecticut contribute to 249 Raised Bill No. 1103
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environmental damage in Connecticut shall be subject to suit under this 250
section if such person is subject to in personam jurisdiction within this 251
state pursuant to section 52-59b, or if such person, in person or through 252
an agent, expects or should reasonably expect his acts outside this state 253
to have an effect upon the environment in this state and process upon 254
any such person shall be served in the manner set forth in section 52-255
59b. 256
Sec. 5. Subsection (a) of section 22a-6b of the general statutes is 257
repealed and the following is substituted in lieu thereof (Effective October 258
1, 2021): 259
(a) The Commissioner of Energy and Environmental Protection shall 260
adopt regulations, in accordance with the provisions of chapter 54, to 261
establish a schedule setting forth the amounts, or the ranges of amounts, 262
or a method for calculating the amount of the civil penalties which may 263
become due under this section. Such schedule or method may be 264
amended from time to time in the same manner as for adoption 265
provided any such regulations which become effective after July 1, 1993, 266
shall only apply to violations which occur after said date. The civil 267
penalties established for each violation shall be of such amount as to 268
insure immediate and continued compliance with applicable laws, 269
regulations, orders and permits. Such civil penalties shall not exceed the 270
following amounts: 271
(1) For failure to file any registration, other than a registration for a 272
general permit, for failure to file any plan, report or record, or any 273
application for a permit, for failure to obtain any certification, for failure 274
to display any registration, permit or order, or file any other information 275
required pursuant to any provision of section 14-100b or 14-164c, 276
subdivision (3) of subsection (b) of section 15-121, section 15-171, 15-172, 277
15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-42a, 22a-45a, chapter 278
441, sections 22a-134 to 22a-134d, inclusive, subsection (b) of section 22a-279
134p, section 22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-280
183, 22a-184, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-231, 22a-281
245a, 22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-354p, 282 Raised Bill No. 1103
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22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-401 to 22a-405, inclusive, 283
22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-284
447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-285
471, or any regulation, order or permit adopted or issued thereunder by 286
the commissioner, and for other violations of similar character as set 287
forth in such schedule or schedules, no more than one thousand dollars 288
for said violation and in addition no more than one hundred dollars for 289
each day during which such violation continues; 290
(2) For deposit, placement, removal, disposal, discharge or emission 291
of any material or substance or electromagnetic radiation or the causing 292
of, engaging in or maintaining of any condition or activity in violation 293
of any provision of section 14-100b, [or] 14-164c or section 2 of this act, 294
subdivision (3) of subsection (b) of section 15-121, section 15-171, 15-172, 295
15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-42a, 22a-45a, chapter 296
441, sections 22a-134 to 22a-134d, inclusive, section 22a-69 or 22a-74, 297
subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 22a-298
175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 22a-299
208a, 22a-209, 22a-213, 22a-220, 22a-336, 22a-342, 22a-345, 22a-346, 22a-300
347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-301
401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 302
22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 303
22a-461, 22a-462 or 22a-471, or any regulation, order or permit adopted 304
thereunder by the commissioner, and for other violations of similar 305
character as set forth in such schedule or schedules, no more than 306
twenty-five thousand dollars for said violation for each day during 307
which such violation continues; 308
(3) For violation of the terms of any final order of the commissioner, 309
except final orders under subsection (d) of this section and emergency 310
orders and cease and desist orders as set forth in subdivision (4) of this 311
subsection, for violation of the terms of any permit issued by the 312
commissioner, and for other violations of similar character as set forth 313
in such schedule or schedules, no more than twenty-five thousand 314
dollars for said violation for each day during which such violation 315
continues; 316 Raised Bill No. 1103
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(4) For violation of any emergency order or cease and desist order of 317
the commissioner, and for other violations of similar character as set 318
forth in such schedule or schedules, no more than twenty-five thousand 319
dollars for said violation for each day during which such violation 320
continues; 321
(5) For failure to make an immediate report required pursuant to 322
subdivision (3) of subsection (a) of section 22a-135, or a report required 323
by the department pursuant to subsection (b) of section 22a-135, no 324
more than twenty-five thousand dollars per violation per day; 325
(6) For violation of any provision of the state's hazardous waste 326
program, no more than twenty-five thousand dollars per violation per 327
day; 328
(7) For wilful violation of any condition imposed pursuant to section 329
26-313 which leads to the destruction of, or harm to, any rare, threatened 330
or endangered species, no more than ten thousand dollars per violation 331
per day; 332
(8) For violation of any provision of sections 22a-608 to 22a-611, 333
inclusive, no more than the amount established by Section 325 of the 334
Emergency Planning and Community Right-To-Know Act of 1986 (42 335
USC 11001 et seq.) for a violation of Section 302, 304 or 311 to 313, 336
inclusive, of said act. 337
Sec. 6. Section 22a-9 of the general statutes is repealed and the 338
following is substituted in lieu thereof (Effective October 1, 2021): 339
The commissioner shall act as the official agent of the state in all 340
matters affecting the purposes of this title and sections 2-20a, 5-238a, 341
subsection (c) of section 7-131a, sections 7-131e, 7-131f, subsection (a) of 342
section 7-131g, sections 7-131i, 7-131l, subsection (a) of section 10-409, 343
subdivisions (51) and (52) of section 12-81, subdivisions (21) and (22) of 344
section 12-412, subsections (a) and (b) of section 13a-94, sections 13a-345
142a, 13b-56, 13b-57, 14-100b, 14-164c, as amended by this act, section 2 346
of this act, chapter 268, sections 16a-103, 22-91c, 22-91e, subsections (b) 347 Raised Bill No. 1103
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and (c) of section 22a-148, section 22a-150, subdivisions (2) and (3) of 348
section 22a-151, sections 22a-153, 22a-154, 22a-155, 22a-158, chapter 349
446c, sections 22a-295, 22a-300, 22a-308, 22a-416, chapters 446h to 446k, 350
inclusive, chapters 447 and 448, sections 23-35, 23-37a, 23-41, chapter 351
462, section 25-34, chapter 477, subsection (b) of section 25-128, 352
subsection (a) of section 25-131, chapters 490 and 491 and sections 26-353
257, 26-297, 26-303 and 47-46a, under any federal laws now or hereafter 354
to be enacted and as the official agent of any municipality, district, 355
region or authority or other recognized legal entity in connection with 356
the grant or advance of any federal or other funds or credits to the state 357
or through the state, to its political subdivisions. 358
Sec. 7. Subdivision (1) of subsection (a) of section 12-431 of the general 359
statutes is repealed and the following is substituted in lieu thereof 360
(Effective October 1, 2021, and applicable to sales occurring on or after October 361
1, 2021): 362
(a) (1) (A) Except as otherwise provided in subdivision (2) or (3) of 363
this subsection, in case of the purchase of any motor vehicle, 364
snowmobile, vessel or aircraft other than from a licensed motor vehicle 365
dealer or licensed motor vehicle lessor, a snowmobile dealer, a licensed 366
marine dealer or a retailer of aircraft, respectively, the receipts therefrom 367
shall not be included in the measure of the sales tax, but the purchaser 368
thereof shall pay a use tax on the total purchase price thereof to the 369
Commissioner of Revenue Services, as provided in section 12-411, as 370
amended by this act, in the case of tangible personal property purchased 371
from a retailer, and, in the case of motor vehicles, vessels and 372
snowmobiles, before obtaining an original or transferal registration, in 373
accordance with regulations prescribed by the Commissioner of 374
Revenue Services and on forms approved by the Commissioner of 375
Revenue Services and the Commissioner of Motor Vehicles, and, in the 376
case of aircraft, before obtaining an original or transferal registration, in 377
accordance with regulations prescribed by the Commissioner of 378
Revenue Services and on forms approved by the Commissioner of 379
Revenue Services and the Commissioner of Transportation. 380 Raised Bill No. 1103
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(B) Each person, other than an employee of a licensed motor vehicle 381
dealer or licensed motor vehicle lessor, who sells a motor vehicle shall 382
provide to the purchaser of such motor vehicle a written statement 383
attesting that such motor vehicle was in compliance with the provisions 384
of subdivision (2) of subsection (a) of section 2 of this act at the time of 385
purchase. Such purchaser shall include a copy of such statement with 386
the payment of the use tax pursuant to subparagraph (A) of this 387
subdivision. 388
Sec. 8. Subdivision (1) of section 12-408 of the general statutes is 389
repealed and the following is substituted in lieu thereof (Effective October 390
1, 2021, and applicable to sales occurring on or after October 1, 2021): 391
(1) (A) For the privilege of making any sales, as defined in 392
subdivision (2) of subsection (a) of section 12-407, at retail, in this state 393
for a consideration, a tax is hereby imposed on all retailers at the rate of 394
six and thirty-five-hundredths per cent of the gross receipts of any 395
retailer from the sale of all tangible personal property sold at retail or 396
from the rendering of any services constituting a sale in accordance with 397
subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 398
rate, the rates provided in subparagraphs (B) to [(I)] (J), inclusive, of this 399
subdivision; 400
(B) (i) At a rate of fifteen per cent with respect to each transfer of 401
occupancy, from the total amount of rent received by a hotel or lodging 402
house for the first period not exceeding thirty consecutive calendar 403
days; 404
(ii) At a rate of eleven per cent with respect to each transfer of 405
occupancy, from the total amount of rent received by a bed and 406
breakfast establishment for the first period not exceeding thirty 407
consecutive calendar days; 408
(C) With respect to the sale of a motor vehicle to any individual who 409
is a member of the armed forces of the United States and is on full-time 410
active duty in Connecticut and who is considered, under 50 App USC 411
574, a resident of another state, or to any such individual and the spouse 412 Raised Bill No. 1103
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thereof, at a rate of four and one-half per cent of the gross receipts of any 413
retailer from such sales, provided such retailer requires and maintains a 414
declaration by such individual, prescribed as to form by the 415
commissioner and bearing notice to the effect that false statements made 416
in such declaration are punishable, or other evidence, satisfactory to the 417
commissioner, concerning the purchaser's state of residence under 50 418
App USC 574; 419
(D) (i) With respect to the sales of computer and data processing 420
services occurring on or after July 1, 2001, at the rate of one per cent, and 421
(ii) with respect to sales of Internet access services, on and after July 1, 422
2001, such services shall be exempt from such tax; 423
(E) (i) With respect to the sales of labor that is otherwise taxable under 424
subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 425
12-407 on existing vessels and repair or maintenance services on vessels 426
occurring on and after July 1, 1999, such services shall be exempt from 427
such tax; 428
(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 429
used for transporting a vessel, at the rate of two and ninety-nine-430
hundredths per cent, except that the sale of a vessel shall be exempt from 431
such tax if such vessel is docked in this state for sixty or fewer days in a 432
calendar year; 433
(iii) With respect to the sale of dyed diesel fuel, as defined in 434
subsection (d) of section 12-487, sold by a marine fuel dock exclusively 435
for marine purposes, at the rate of two and ninety-nine-hundredths per 436
cent; 437
(F) With respect to patient care services for which payment is 438
received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 439
at the rate of five and three-fourths per cent and on and after July 1, 2001, 440
such services shall be exempt from such tax; 441
(G) With respect to the rental or leasing of a passenger motor vehicle 442
for a period of thirty consecutive calendar days or less, at a rate of nine 443 Raised Bill No. 1103
LCO No. 6688 15 of 25
and thirty-five-hundredths per cent; 444
(H) With respect to the sale of (i) a motor vehicle for a sales price 445
exceeding fifty thousand dollars, at a rate of seven and three-fourths per 446
cent on the entire sales price, (ii) jewelry, whether real or imitation, for 447
a sales price exceeding five thousand dollars, at a rate of seven and 448
three-fourths per cent on the entire sales price, and (iii) an article of 449
clothing or footwear intended to be worn on or about the human body, 450
a handbag, luggage, umbrella, wallet or watch for a sales price 451
exceeding one thousand dollars, at a rate of seven and three-fourths per 452
cent on the entire sales price. For purposes of this subparagraph, "motor 453
vehicle" has the meaning provided in section 14-1, but does not include 454
a motor vehicle subject to the provisions of subparagraph (C) of this 455
subdivision, a motor vehicle having a gross vehicle weight rating over 456
twelve thousand five hundred pounds, or a motor vehicle having a 457
gross vehicle weight rating of twelve thousand five hundred pounds or 458
less that is not used for private passenger purposes, but is designed or 459
used to transport merchandise, freight or persons in connection with 460
any business enterprise and issued a commercial registration or more 461
specific type of registration by the Department of Motor Vehicles; 462
(I) With respect to the sale of meals, as defined in subdivision (13) of 463
section 12-412, sold by an eating establishment, caterer or grocery store; 464
and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 465
such as are ordinarily dispensed at bars and soda fountains, or in 466
connection therewith; in addition to the tax imposed under 467
subparagraph (A) of this subdivision, at the rate of one per cent; 468
(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 469
this subdivision, with respect to the sale of a motorcycle that exceeds the 470
maximum decibel level permitted pursuant to section 14-80a and any 471
regulations adopted thereunder, at the rate of fifty per cent; 472
(ii) With respect to the sale of an aftermarket motorcycle muffler that 473
exceeds the maximum decibel level permitted pursuant to section 14-474
80a and any regulations adopted thereunder, at the rate of fifty per cent; 475 Raised Bill No. 1103
LCO No. 6688 16 of 25
[(J)] (K) The rate of tax imposed by this chapter shall be applicable to 476
all retail sales upon the effective date of such rate, except that a new rate 477
that represents an increase in the rate applicable to the sale shall not 478
apply to any sales transaction wherein a binding sales contract without 479
an escalator clause has been entered into prior to the effective date of the 480
new rate and delivery is made within ninety days after the effective date 481
of the new rate. For the purposes of payment of the tax imposed under 482
this section, any retailer of services taxable under subdivision (37) of 483
subsection (a) of section 12-407, who computes taxable income, for 484
purposes of taxation under the Internal Revenue Code of 1986, or any 485
subsequent corresponding internal revenue code of the United States, 486
as amended from time to time, on an accounting basis that recognizes 487
only cash or other valuable consideration actually received as income 488
and who is liable for such tax only due to the rendering of such services 489
may make payments related to such tax for the period during which 490
such income is received, without penalty or interest, without regard to 491
when such service is rendered; 492
[(K)] (L) (i) For calendar quarters ending on or after September 30, 493
2019, the commissioner shall deposit into the regional planning 494
incentive account, established pursuant to section 4-66k, six and seven-495
tenths per cent of the amounts received by the state from the tax 496
imposed under subparagraph (B) of this subdivision and ten and seven-497
tenths per cent of the amounts received by the state from the tax 498
imposed under subparagraph (G) of this subdivision; 499
(ii) For calendar quarters ending on or after September 30, 2018, the 500
commissioner shall deposit into the Tourism Fund established under 501
section 10-395b ten per cent of the amounts received by the state from 502
the tax imposed under subparagraph (B) of this subdivision; 503
[(L)] (M) For calendar months commencing on or after July 1, 2021, 504
the commissioner shall deposit into the municipal revenue sharing 505
account established pursuant to section 4-66l seven and nine-tenths per 506
cent of the amounts received by the state from the tax imposed under 507
subparagraph (A) of this subdivision; and 508 Raised Bill No. 1103
LCO No. 6688 17 of 25
[(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 509
the commissioner shall deposit into the Special Transportation Fund 510
established under section 13b-68 seven and nine-tenths per cent of the 511
amounts received by the state from the tax imposed under 512
subparagraph (A) of this subdivision; 513
(ii) For calendar months commencing on or after July 1, 2018, but 514
prior to July 1, 2019, the commissioner shall deposit into the Special 515
Transportation Fund established under section 13b-68 eight per cent of 516
the amounts received by the state from the tax imposed under 517
subparagraphs (A) and (H) of this subdivision on the sale of a motor 518
vehicle; 519
(iii) For calendar months commencing on or after July 1, 2019, but 520
prior to July 1, 2020, the commissioner shall deposit into the Special 521
Transportation Fund established under section 13b-68 seventeen per 522
cent of the amounts received by the state from the tax imposed under 523
subparagraphs (A) and (H) of this subdivision on the sale of a motor 524
vehicle; 525
(iv) For calendar months commencing on or after July 1, 2020, but 526
prior to July 1, 2021, the commissioner shall deposit into the Special 527
Transportation Fund established under section 13b-68 twenty-five per 528
cent of the amounts received by the state from the tax imposed under 529
subparagraphs (A) and (H) of this subdivision on the sale of a motor 530
vehicle; 531
(v) For calendar months commencing on or after July 1, 2021, but 532
prior to July 1, 2022, the commissioner shall deposit into the Special 533
Transportation Fund established under section 13b-68 seventy-five per 534
cent of the amounts received by the state from the tax imposed under 535
subparagraphs (A) and (H) of this subdivision on the sale of a motor 536
vehicle; and 537
(vi) For calendar months commencing on or after July 1, 2022, the 538
commissioner shall deposit into the Special Transportation Fund 539
established under section 13b-68 one hundred per cent of the amounts 540 Raised Bill No. 1103
LCO No. 6688 18 of 25
received by the state from the tax imposed under subparagraphs (A) 541
and (H) of this subdivision on the sale of a motor vehicle. 542
Sec. 9. Subdivision (1) of section 12-411 of the general statutes is 543
repealed and the following is substituted in lieu thereof (Effective October 544
1, 2021, and applicable to sales occurring on or after October 1, 2021): 545
(1) (A) An excise tax is hereby imposed on the storage, acceptance, 546
consumption or any other use in this state of tangible personal property 547
purchased from any retailer for storage, acceptance, consumption or any 548
other use in this state, the acceptance or receipt of any services 549
constituting a sale in accordance with subdivision (2) of subsection (a) 550
of section 12-407, purchased from any retailer for consumption or use in 551
this state, or the storage, acceptance, consumption or any other use in 552
this state of tangible personal property which has been manufactured, 553
fabricated, assembled or processed from materials by a person, either 554
within or without this state, for storage, acceptance, consumption or any 555
other use by such person in this state, to be measured by the sales price 556
of materials, at the rate of six and thirty-five-hundredths per cent of the 557
sales price of such property or services, except, in lieu of said rate: 558
(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 559
house for the first period not exceeding thirty consecutive calendar 560
days; 561
(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 562
establishment for the first period not exceeding thirty consecutive 563
calendar days; 564
(C) With respect to the storage, acceptance, consumption or use in 565
this state of a motor vehicle purchased from any retailer for storage, 566
acceptance, consumption or use in this state by any individual who is a 567
member of the armed forces of the United States and is on full-time 568
active duty in Connecticut and who is considered, under 50 App USC 569
574, a resident of another state, or to any such individual and the spouse 570
of such individual at a rate of four and one-half per cent of the sales price 571
of such vehicle, provided such retailer requires and maintains a 572 Raised Bill No. 1103
LCO No. 6688 19 of 25
declaration by such individual, prescribed as to form by the 573
commissioner and bearing notice to the effect that false statements made 574
in such declaration are punishable, or other evidence, satisfactory to the 575
commissioner, concerning the purchaser's state of residence under 50 576
App USC 574; 577
(D) (i) With respect to the acceptance or receipt in this state of labor 578
that is otherwise taxable under subparagraph (C) or (G) of subdivision 579
(2) of subsection (a) of section 12-407 on existing vessels and repair or 580
maintenance services on vessels occurring on and after July 1, 1999, such 581
services shall be exempt from such tax; 582
(ii) (I) With respect to the storage, acceptance or other use of a vessel 583
in this state, at the rate of two and ninety-nine-hundredths per cent, 584
except that such storage, acceptance or other use shall be exempt from 585
such tax if such vessel is docked in this state for sixty or fewer days in a 586
calendar year; 587
(II) With respect to the storage, acceptance or other use of a motor for 588
a vessel or a trailer used for transporting a vessel in this state, at the rate 589
of two and ninety-nine-hundredths per cent; 590
(III) With respect to the storage, acceptance or other use of dyed diesel 591
fuel, as defined in subsection (d) of section 12-487, exclusively for 592
marine purposes, at the rate of two and ninety-nine-hundredths per 593
cent; 594
(E) (i) With respect to the acceptance or receipt in this state of 595
computer and data processing services purchased from any retailer for 596
consumption or use in this state occurring on or after July 1, 2001, at the 597
rate of one per cent of such services, and (ii) with respect to the 598
acceptance or receipt in this state of Internet access services, on and after 599
July 1, 2001, such services shall be exempt from such tax; 600
(F) With respect to the acceptance or receipt in this state of patient 601
care services purchased from any retailer for consumption or use in this 602
state for which payment is received by the hospital on or after July 1, 603 Raised Bill No. 1103
LCO No. 6688 20 of 25
1999, and prior to July 1, 2001, at the rate of five and three-fourths per 604
cent and on and after July 1, 2001, such services shall be exempt from 605
such tax; 606
(G) With respect to the rental or leasing of a passenger motor vehicle 607
for a period of thirty consecutive calendar days or less, at a rate of nine 608
and thirty-five-hundredths per cent; 609
(H) With respect to the acceptance or receipt in this state of (i) a motor 610
vehicle for a sales price exceeding fifty thousand dollars, at a rate of 611
seven and three-fourths per cent on the entire sales price, (ii) jewelry, 612
whether real or imitation, for a sales price exceeding five thousand 613
dollars, at a rate of seven and three-fourths per cent on the entire sales 614
price, and (iii) an article of clothing or footwear intended to be worn on 615
or about the human body, a handbag, luggage, umbrella, wallet or 616
watch for a sales price exceeding one thousand dollars, at a rate of seven 617
and three-fourths per cent on the entire sales price. For purposes of this 618
subparagraph, "motor vehicle" has the meaning provided in section 14-619
1, but does not include a motor vehicle subject to the provisions of 620
subparagraph (C) of this subdivision, a motor vehicle having a gross 621
vehicle weight rating over twelve thousand five hundred pounds, or a 622
motor vehicle having a gross vehicle weight rating of twelve thousand 623
five hundred pounds or less that is not used for private passenger 624
purposes, but is designed or used to transport merchandise, freight or 625
persons in connection with any business enterprise and issued a 626
commercial registration or more specific type of registration by the 627
Department of Motor Vehicles; 628
(I) With respect to the acceptance or receipt in this state of meals, as 629
defined in subdivision (13) of section 12-412, sold by an eating 630
establishment, caterer or grocery store; and spirituous, malt or vinous 631
liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 632
at bars and soda fountains, or in connection therewith; in addition to the 633
tax imposed under subparagraph (A) of this subdivision, at the rate of 634
one per cent; 635 Raised Bill No. 1103
LCO No. 6688 21 of 25
(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 636
this subdivision, with respect to the storage, acceptance, consumption 637
or use in this state of a motorcycle that exceeds the maximum decibel 638
level permitted pursuant to section 14-80a and any regulations adopted 639
thereunder, at the rate of fifty per cent; 640
(ii) With respect to the storage, acceptance, consumption or use in this 641
state of an aftermarket motorcycle muffler that exceeds the maximum 642
decibel level permitted pursuant to section 14-80a and any regulations 643
adopted thereunder, at the rate of fifty per cent; 644
[(J)] (K) (i) For calendar quarters ending on or after September 30, 645
2019, the commissioner shall deposit into the regional planning 646
incentive account, established pursuant to section 4-66k, six and seven-647
tenths per cent of the amounts received by the state from the tax 648
imposed under subparagraph (B) of this subdivision and ten and seven-649
tenths per cent of the amounts received by the state from the tax 650
imposed under subparagraph (G) of this subdivision; 651
(ii) For calendar quarters ending on or after September 30, 2018, the 652
commissioner shall deposit into the Tourism Fund established under 653
section 10-395b ten per cent of the amounts received by the state from 654
the tax imposed under subparagraph (B) of this subdivision; 655
[(K)] (L) For calendar months commencing on or after July 1, 2021, 656
the commissioner shall deposit into said municipal revenue sharing 657
account seven and nine-tenths per cent of the amounts received by the 658
state from the tax imposed under subparagraph (A) of this subdivision; 659
and 660
[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 661
the commissioner shall deposit into said Special Transportation Fund 662
seven and nine-tenths per cent of the amounts received by the state from 663
the tax imposed under subparagraph (A) of this subdivision; 664
(ii) For calendar months commencing on or after July 1, 2018, but 665
prior to July 1, 2019, the commissioner shall deposit into the Special 666 Raised Bill No. 1103
LCO No. 6688 22 of 25
Transportation Fund established under section 13b-68 eight per cent of 667
the amounts received by the state from the tax imposed under 668
subparagraphs (A) and (H) of this subdivision on the acceptance or 669
receipt in this state of a motor vehicle; 670
(iii) For calendar months commencing on or after July 1, 2019, but 671
prior to July 1, 2020, the commissioner shall deposit into the Special 672
Transportation Fund established under section 13b-68 seventeen per 673
cent of the amounts received by the state from the tax imposed under 674
subparagraphs (A) and (H) of this subdivision on the acceptance or 675
receipt in this state of a motor vehicle; 676
(iv) For calendar months commencing on or after July 1, 2020, but 677
prior to July 1, 2021, the commissioner shall deposit into the Special 678
Transportation Fund established under section 13b-68 twenty-five per 679
cent of the amounts received by the state from the tax imposed under 680
subparagraphs (A) and (H) of this subdivision on the acceptance or 681
receipt in this state of a motor vehicle; 682
(v) For calendar months commencing on or after July 1, 2021, but 683
prior to July 1, 2022, the commissioner shall deposit into the Special 684
Transportation Fund established under section 13b-68 seventy-five per 685
cent of the amounts received by the state from the tax imposed under 686
subparagraphs (A) and (H) of this subdivision on the acceptance or 687
receipt in this state of a motor vehicle; and 688
(vi) For calendar months commencing on or after July 1, 2022, the 689
commissioner shall deposit into the Special Transportation Fund 690
established under section 13b-68 one hundred per cent of the amounts 691
received by the state from the tax imposed under subparagraphs (A) 692
and (H) of this subdivision on the acceptance or receipt in this state of a 693
motor vehicle. 694
Sec. 10. Section 14-49b of the general statutes is repealed and the 695
following is substituted in lieu thereof (Effective October 1, 2021): 696
(a) For each new registration or renewal of registration of any motor 697 Raised Bill No. 1103
LCO No. 6688 23 of 25
vehicle with the Commissioner of Motor Vehicles pursuant to this 698
chapter, the person registering such vehicle shall pay to the 699
commissioner a fee of fifteen dollars for registration for a triennial 700
period, ten dollars for registration for a biennial period and five dollars 701
for registration for an annual period, except that any individual who is 702
sixty-five years of age or older on or after January 1, 1994, may, at the 703
discretion of such individual, pay the fee for a one-year period if such 704
individual obtains a one-year registration under subsection (a) of 705
section 14-49. The provisions of this subsection shall not apply to any 706
motor vehicle that is not self-propelled, that is electrically powered, or 707
that is exempted from payment of a registration fee. This fee may be 708
identified as the "federal Clean Air Act fee" on any registration form 709
provided by the commissioner. Payments collected pursuant to the 710
provisions of this section shall be deposited as follows: (1) Fifty-seven 711
and one-half per cent of such payments collected shall be deposited into 712
the Special Transportation Fund established pursuant to section 13b-68, 713
and (2) forty-two and one-half per cent of such payments collected shall 714
be deposited into the General Fund. The fee required by this subsection 715
is in addition to any other fees prescribed by any other provision of this 716
title for the registration of a motor vehicle. No part of the federal Clean 717
Air Act fee shall be subject to a refund under subsection (z) of section 718
14-49. 719
(b) (1) For each new registration or renewal of registration of any 720
motor vehicle with the Commissioner of Motor Vehicles pursuant to this 721
chapter, the person registering such vehicle shall pay to the 722
commissioner a fee of fifteen dollars for registration for a triennial 723
period or ten dollars for registration for a biennial period for the 724
following registration types: Passenger, motorcycle, motor home, 725
combination or antique. Any person who is sixty-five years or older and 726
who obtains a one-year registration renewal under section 14-49 for 727
such registration type shall pay five dollars for the annual registration 728
period. The provisions of this subsection shall not apply to any motor 729
vehicle that is not self-propelled or that is exempted from payment of a 730
registration fee. 731 Raised Bill No. 1103
LCO No. 6688 24 of 25
(2) On and after October 1, 2021, any person registering or renewing 732
the registration of any motor vehicle under subdivision (1) of this 733
subsection shall only be required to pay the fee under said subdivision 734
for one such vehicle. 735
(3) This fee shall be identified as the "Passport to the Parks Fee" on 736
[any] the applicable registration form provided by the commissioner. 737
Payments collected pursuant to the provisions of this subsection shall 738
be deposited in the Passport to the Parks account established pursuant 739
to section 23-15h. The fee required by this subsection is in addition to 740
any other fees prescribed by any other provision of this title for the 741
registration of a motor vehicle. No part of the "Passport to the Parks Fee" 742
shall be subject to a refund under subsection (z) of section 14-49. 743
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2021 14-164c(c)
Sec. 2 October 1, 2021 New section
Sec. 3 October 1, 2021 New section
Sec. 4 October 1, 2021 22a-6a
Sec. 5 October 1, 2021 22a-6b(a)
Sec. 6 October 1, 2021 22a-9
Sec. 7 October 1, 2021, and
applicable to sales
occurring on or after
October 1, 2021
12-431(a)(1)
Sec. 8 October 1, 2021, and
applicable to sales
occurring on or after
October 1, 2021
12-408(1)
Sec. 9 October 1, 2021, and
applicable to sales
occurring on or after
October 1, 2021
12-411(1)
Sec. 10 October 1, 2021 14-49b
Statement of Purpose:
To require emissions and decibel level testing for motor vehicles and
motorcycles, establish a higher rate of sales and use taxes for Raised Bill No. 1103
LCO No. 6688 25 of 25
motorcycles and aftermarket motorcycle mufflers that exceed the
maximum allowable decibel level and limit the Passport to the Parks fee
to one vehicle per owner.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]