Connecticut 2021 Regular Session

Connecticut Senate Bill SB01103 Compare Versions

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7-General Assembly Substitute Bill No. 1103
8-January Session, 2021
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14-AN ACT CONCERNING EM ISSIONS AND DECIBEL LEVEL TESTING
15-AND THE TAXATION OF CERTAIN MOTORCYCLES AND PARTS.
6+LCO No. 6688 1 of 25
7+
8+General Assembly Raised Bill No. 1103
9+January Session, 2021
10+LCO No. 6688
11+
12+
13+Referred to Committee on FINANCE, REVENUE AND
14+BONDING
15+
16+
17+Introduced by:
18+(FIN)
19+
20+
21+
22+
23+AN ACT CONCERNING EM ISSIONS AND DECIBEL LEVEL TESTING,
24+THE TAXATION OF CERT AIN MOTORCYCLES AND PART S AND THE
25+PASSPORT TO THE PARK S FEE.
1626 Be it enacted by the Senate and House of Representatives in General
1727 Assembly convened:
1828
1929 Section 1. Subsection (c) of section 14-164c of the general statutes is 1
2030 repealed and the following is substituted in lieu thereof (Effective October 2
2131 1, 2021): 3
2232 (c) The commissioner shall adopt regulations, in accordance with 4
2333 chapter 54, to implement the provisions of this section. Such regulations 5
2434 shall include provision for a periodic inspection of air pollution control 6
2535 equipment and compliance with or waiver of exhaust emission 7
2636 standards or compliance with or waiver of on-board diagnostic 8
2737 standards or other standards defined by the Commissioner of Energy 9
2838 and Environmental Protection and approved by the Administrator of 10
2939 the United States Environmental Protection Agency, compliance with or 11
3040 waiver of, air pollution control system integrity standards defined by 12
3141 the Commissioner of Energy and Environmental Protection and 13
32-compliance with or waiver of purge system standards defined by the 14
42+compliance with or waiver of purge system standards defined by the 14 Raised Bill No. 1103
43+
44+
45+
46+LCO No. 6688 2 of 25
47+
3348 Commissioner of Energy and Environmental Protection. Such 15
3449 regulations may provide for an inspection procedure using an on-board 16
3550 diagnostic information system for all 1996 model year and newer motor 17
36-vehicles. Such regulations shall apply to all motor vehicles registered or 18 Substitute Bill No. 1103
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51+vehicles. Such regulations shall apply to all motor vehicles registered or 18
4352 which will be registered in this state except: (1) Vehicles having a gross 19
4453 weight of more than ten thousand pounds; (2) vehicles powered by 20
4554 electricity; (3) bicycles with motors attached; (4) [motorcycles; (5)] 21
4655 vehicles operating with a temporary registration; [(6)] (5) vehicles 22
4756 manufactured twenty-five or more years ago; [(7)] (6) new vehicles at 23
4857 the time of initial registration; [(8)] (7) vehicles registered but not 24
4958 designed primarily for highway use; [(9)] (8) farm vehicles, as defined 25
5059 in subsection (q) of section 14-49; [(10)] (9) diesel-powered type II school 26
5160 buses; [(11)] (10) a vehicle operated by a licensed dealer or repairer 27
5261 either to or from a location of the purchase or sale of such vehicle or for 28
5362 the purpose of obtaining an official emissions or safety inspection; [(12)] 29
5463 (11) vehicles that have met the inspection requirements of section 14-30
5564 103a and are registered by the commissioner as composite vehicles; 31
5665 [(13)] (12) electric bicycles, as defined in section 14-1; or [(14)] (13) 32
5766 electric foot scooters, as defined in section 14-1. On and after July 1, 2002, 33
5867 such regulations shall exempt from the periodic inspection requirement 34
5968 any vehicle four or less model years of age, beginning with model year 35
6069 2003 and the previous three model years, provided that such exemption 36
6170 shall lapse upon a finding by the Administrator of the United States 37
6271 Environmental Protection Agency or by the Secretary of the United 38
6372 States Department of Transportation that such exemption causes the 39
6473 state to violate applicable federal environmental or transportation 40
6574 planning requirements. Notwithstanding any provisions of this 41
6675 subsection, the commissioner may require an initial emissions 42
6776 inspection and compliance or waiver prior to registration of a new 43
6877 motor vehicle. If the Commissioner of Energy and Environmental 44
6978 Protection finds that it is necessary to inspect motor vehicles [which] 45
7079 that are exempt under subdivision (1) [or (4)] of this subsection [,] or 46
7180 motor vehicles that are four or less model years of age in order to 47
7281 achieve compliance with federal law concerning emission reduction 48
73-requirements, the Commissioner of Motor Vehicles may adopt 49
82+requirements, the Commissioner of Motor Vehicles may adopt 49 Raised Bill No. 1103
83+
84+
85+
86+LCO No. 6688 3 of 25
87+
7488 regulations, in accordance with the provisions of chapter 54, to require 50
7589 the inspection of [motorcycles,] designated motor vehicles having a 51
7690 gross weight of more than ten thousand pounds or motor vehicles four 52
77-or less model years of age. 53 Substitute Bill No. 1103
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91+or less model years of age. 53
8492 Sec. 2. (NEW) (Effective October 1, 2021) (a) (1) In addition to the 54
8593 requirements under subsection (c) of section 14-164c of the general 55
8694 statutes, as amended by this act, and any regulations adopted 56
8795 thereunder regarding periodic inspection of air pollution control 57
8896 equipment, exhaust emission standards, air pollution control system 58
8997 integrity standards and purge system standards, each motor vehicle, as 59
90-defined in section 14-1 of the general statutes, that is subject to such 60
91-requirements shall undergo periodic inspection of the maximum decibel 61
92-level produced by such vehicle. Such decibel level inspection shall be 62
93-conducted at the time a motor vehicle is presented for inspection 63
94-pursuant to subsection (c) of section 14-164c of the general statutes, as 64
95-amended by this act. 65
96-(2) The maximum decibel level for a motor vehicle shall not exceed 66
97-the maximum decibel level permitted pursuant to section 14-80a of the 67
98-general statutes and any regulations adopted thereunder, when the 68
99-decibel level is measured in accordance with the provisions of 69
100-subsection (c) of section 14-80a of the general statutes. (b) The 70
101-Commissioner of Energy and Environmental Protection shall consult 71
102-with the Commissioner of Motor Vehicles and furnish the commissioner 72
103-with technical information, including testing techniques, standards and 73
104-instructions for (1) emission control features and equipment for 74
105-motorcycles, and (2) decibel level inspections for motor vehicles. Such 75
106-standards shall be consistent with provisions of federal law, if any, 76
107-relating to control of emissions from the motorcycles concerned or any 77
108-regulations adopted by the Commissioner of Energy and Environmental 78
109-Protection or to maximum decibel levels for the motor vehicles 79
110-concerned. Such standards shall be periodically reviewed by the 80
111-Commissioner of Energy and Environmental Protection and revised, if 81
112-necessary, to achieve the objectives of the motorcycle emission 82
113-inspection program and the motor vehicle decibel level inspection 83
114-program. 84
115-(c) The Commissioner of Motor Vehicles may enter into a negotiated 85
116-inspection agreement or agreement with an independent contractor or 86 Substitute Bill No. 1103
98+defined in section 14-1 of the general statutes, shall undergo periodic 60
99+inspection of the maximum decibel level produced by such vehicle. 61
100+Such decibel level inspection shall be conducted at the time a motor 62
101+vehicle is presented for inspection pursuant to subsection (c) of section 63
102+14-164c of the general statutes, as amended by this act. 64
103+(2) The maximum decibel level for a motor vehicle shall not exceed 65
104+the maximum decibel level permitted pursuant to section 14-80a of the 66
105+general statutes and any regulations adopted thereunder, when the 67
106+decibel level is measured in accordance with the provisions of 68
107+subsection (c) of section 14-80a of the general statutes. 69
108+(3) No motor vehicle subject to the inspection requirements of this 70
109+subsection shall be operated upon the highways of this state unless such 71
110+vehicle has been presented for inspection in accordance with a schedule 72
111+for inspection and compliance as established by the Commissioner of 73
112+Motor Vehicles. 74
113+(b) The Commissioner of Energy and Environmental Protection shall 75
114+consult with the Commissioner of Motor Vehicles and furnish the 76
115+commissioner with technical information, including testing techniques, 77
116+standards and instructions for (1) emission control features and 78
117+equipment for motorcycles, and (2) decibel level inspections for motor 79
118+vehicles. Such standards shall be consistent with provisions of federal 80
119+law, if any, relating to control of emissions from the motorcycles 81 Raised Bill No. 1103
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123-contractors, in accordance with the provisions of section 14-164c of the 87
124-general statutes, as amended by this act, to provide for the leasing, 88
125-construction, equipping, maintenance or operation of a system of official 89
126-emissions inspection stations in such numbers and locations as may be 90
127-required to provide motorcycle owners reasonably convenient access to 91
128-inspection facilities and motor vehicle owners reasonably convenient 92
129-access to decibel level inspection. The commissioner may amend any 93
130-negotiated inspection agreement entered into with an independent 94
131-contractor or contractors, pursuant to section 14-164c of the general 95
132-statutes, as amended by this act, to allow an existing inspection facility 96
133-to provide emissions inspection services to motorcycle owners and 97
134-decibel level inspection services to motor vehicle owners. Any such 98
135-contractor and inspection facility under this subsection shall be subject 99
136-to and comply with the applicable provisions set forth in section 14-164c 100
137-of the general statutes, as amended by this act. 101
138-(d) (1) The Commissioner of Motor Vehicles, with approval of the 102
139-Secretary of the Office of Policy and Management, shall establish, and 103
140-from time to time modify, the inspection fees, not to exceed twenty 104
141-dollars for each biennial inspection or reinspection required pursuant to 105
142-this section for the inspection of emission control features and 106
143-equipment for motorcycles. The commissioner may establish, and from 107
144-time to time modify, an additional fee for the inspection of the decibel 108
145-levels of motor vehicles, provided such fee does not exceed the fee for a 109
146-biennial inspection or reinspection required for emission controls 110
147-features and equipment. Such fees shall be paid in a manner prescribed 111
148-by the commissioner. If the costs to the state of the inspection program, 112
149-including administrative costs and payments to any independent 113
150-contractor, exceed the income from such fees, such excess costs shall be 114
151-borne by the state. 115
152-(2) Any person whose vehicle has been inspected at an official 116
153-emissions inspection station shall, if such vehicle is found not to comply 117
154-with any required standards, have the vehicle repaired and have the 118
155-right within sixty consecutive calendar days to return such vehicle to 119 Substitute Bill No. 1103
123+LCO No. 6688 4 of 25
124+
125+concerned or any regulations adopted by the Commissioner of Energy 82
126+and Environmental Protection or to maximum decibel levels for the 83
127+motor vehicles concerned. Such standards shall be periodically 84
128+reviewed by the Commissioner of Energy and Environmental 85
129+Protection and revised, if necessary, to achieve the objectives of the 86
130+motorcycle emission inspection program and the motor vehicle decibel 87
131+level inspection program. 88
132+(c) The Commissioner of Motor Vehicles may enter into a negotiated 89
133+inspection agreement or agreement with an independent contractor or 90
134+contractors, in accordance with the provisions of section 14-164c of the 91
135+general statutes, as amended by this act, to provide for the leasing, 92
136+construction, equipping, maintenance or operation of a system of official 93
137+emissions inspection stations in such numbers and locations as may be 94
138+required to provide motorcycle owners reasonably convenient access to 95
139+inspection facilities and motor vehicle owners reasonably convenient 96
140+access to decibel level inspection. The commissioner may amend any 97
141+negotiated inspection agreement entered into with an independent 98
142+contractor or contractors, pursuant to section 14-164c of the general 99
143+statutes, as amended by this act, to allow an existing inspection facility 100
144+to provide emissions inspection services to motorcycle owners and 101
145+decibel level inspection services to motor vehicle owners. Any such 102
146+contractor and inspection facility under this subsection shall be subject 103
147+to and comply with the applicable provisions set forth in section 14-164c 104
148+of the general statutes, as amended by this act. 105
149+(d) (1) The Commissioner of Motor Vehicles, with approval of the 106
150+Secretary of the Office of Policy and Management, shall establish, and 107
151+from time to time modify, the inspection fees, not to exceed twenty 108
152+dollars for each biennial inspection or reinspection required pursuant to 109
153+this section for the inspection of emission control features and 110
154+equipment for motorcycles. The commissioner may establish, and from 111
155+time to time modify, an additional fee for the inspection of the decibel 112
156+levels of motor vehicles, provided such fee does not exceed the fee for a 113
157+biennial inspection or reinspection required for emission controls 114
158+features and equipment. Such fees shall be paid in a manner prescribed 115 Raised Bill No. 1103
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162-the same official emissions inspection station for one reinspection 120
163-without charge, provided, where the sixtieth day falls on a Sunday, legal 121
164-holiday or a day on which the commissioner has established that special 122
165-circumstances or conditions exist that have caused emissions inspection 123
166-to be impracticable, such person may return such vehicle for 124
167-reinspection on the next day. The commissioner shall assess a late fee of 125
168-twenty dollars against the owner of a motor vehicle that has not 126
169-presented such motor vehicle for an emissions inspection within thirty 127
170-days following the expiration date of the assigned inspection period, or 128
171-that has not presented such motor vehicle for a reinspection within sixty 129
172-days following a test failure, or both. The commissioner may waive such 130
173-late fee when it is proven to the commissioner's satisfaction that the 131
174-failure to have the vehicle inspected within thirty days of the assigned 132
175-inspection period or during the sixty-day reinspection period was due 133
176-to exigent circumstances. If ownership of the motor vehicle has been 134
177-transferred, the new owner shall have such motor vehicle inspected 135
178-within thirty days of the registration of such motor vehicle. After the 136
179-expiration of such thirty-day period, the commissioner shall require the 137
180-payment of the late fee specified in this subdivision. If the thirtieth day 138
181-falls on a Sunday, legal holiday or a day on which the commissioner has 139
182-established that special circumstances or conditions exist that have 140
183-caused emissions inspection to be impracticable, such vehicle may be 141
184-inspected on the next day and no late fee shall be assessed. 142
185-(e) The Commissioner of Motor Vehicles may adopt regulations, in 143
186-accordance with the provisions of chapter 54 of the general statutes, to 144
187-implement the provisions of this section. 145
188-Sec. 3. (NEW) (Effective October 1, 2021) (a) No person shall fail to 146
189-maintain in good working order or remove, dismantle or otherwise 147
190-cause to be inoperative any equipment or feature of a motor vehicle that 148
191-limits the maximum decibel level produced by such motor vehicle to a 149
192-level that is equal to or below the maximum decibel level permitted 150
193-pursuant to section 14-80a of the general statutes and any regulations 151
194-adopted thereunder. Any such failure to maintain in good working 152 Substitute Bill No. 1103
162+LCO No. 6688 5 of 25
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164+by the commissioner. If the costs to the state of the inspection program, 116
165+including administrative costs and payments to any independent 117
166+contractor, exceed the income from such fees, such excess costs shall be 118
167+borne by the state. 119
168+(2) Any person whose vehicle has been inspected at an official 120
169+emissions inspection station shall, if such vehicle is found not to comply 121
170+with any required standards, have the vehicle repaired and have the 122
171+right within sixty consecutive calendar days to return such vehicle to 123
172+the same official emissions inspection station for one reinspection 124
173+without charge, provided, where the sixtieth day falls on a Sunday, legal 125
174+holiday or a day on which the commissioner has established that special 126
175+circumstances or conditions exist that have caused emissions inspection 127
176+to be impracticable, such person may return such vehicle for 128
177+reinspection on the next day. The commissioner shall assess a late fee of 129
178+twenty dollars against the owner of a motor vehicle that has not 130
179+presented such motor vehicle for an emissions inspection within thirty 131
180+days following the expiration date of the assigned inspection period, or 132
181+that has not presented such motor vehicle for a reinspection within sixty 133
182+days following a test failure, or both. The commissioner may waive such 134
183+late fee when it is proven to the commissioner's satisfaction that the 135
184+failure to have the vehicle inspected within thirty days of the assigned 136
185+inspection period or during the sixty-day reinspection period was due 137
186+to exigent circumstances. If ownership of the motor vehicle has been 138
187+transferred, the new owner shall have such motor vehicle inspected 139
188+within thirty days of the registration of such motor vehicle. After the 140
189+expiration of such thirty-day period, the commissioner shall require the 141
190+payment of the late fee specified in this subdivision. If the thirtieth day 142
191+falls on a Sunday, legal holiday or a day on which the commissioner has 143
192+established that special circumstances or conditions exist that have 144
193+caused emissions inspection to be impracticable, such vehicle may be 145
194+inspected on the next day and no late fee shall be assessed. 146
195+(e) The Commissioner of Motor Vehicles may adopt regulations, in 147
196+accordance with the provisions of chapter 54 of the general statutes, to 148
197+implement the provisions of this section. 149 Raised Bill No. 1103
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201-order or removal, dismantling or causing of inoperability shall subject 153
202-the owner thereof to revocation of registration for such vehicle by the 154
203-Commissioner of Motor Vehicles unless all parts and equipment 155
204-constituting elements of decibel control have been made operable and 156
205-in good working order within sixty days of notice by said commissioner 157
206-of such violation. Any such failure shall be considered a failure to 158
207-comply with the periodic inspection requirements established under 159
208-subsection (a) of section 2 of this act. As used in this section, "motor 160
209-vehicle" has the same meaning as provided in section 14-1 of the general 161
210-statutes. 162
211-(b) No motor vehicle subject to the inspection requirements of section 163
212-2 of this act shall be operated upon the highways of this state unless such 164
213-vehicle has been presented for inspection in accordance with a schedule 165
214-for inspection and compliance as established by the commissioner. The 166
215-commissioner shall grant waivers from compliance with standards for 167
216-vehicles that fail any required inspection and require an unreasonable 168
217-cost of repair, as determined by the commissioner, to bring the vehicle 169
218-into compliance. The commissioner may determine compliance of a 170
219-vehicle that has failed a decibel level retest by means of a complete 171
220-physical and functional diagnosis and inspection of the vehicle, 172
221-showing that no additional noise-related repairs are needed. An 173
222-extension of time, not to exceed the period of inspection frequency, may 174
223-be granted to obtain needed repairs on a vehicle in the case of economic 175
224-hardship of the owner. Only one such extension may be granted for any 176
225-vehicle. 177
226-(c) No motor vehicle dealer licensed under section 14-52 of the 178
227-general statutes shall sell any motor vehicle unless such motor vehicle 179
228-(1) is in compliance with subsections (a) and (b) of section 2 of this act 180
229-and any regulations adopted under section 2 of this act, and (2) has 181
230-passed an emissions and decibel level inspection conducted in 182
231-accordance with said subsections and regulations. No person, firm or 183
232-corporation shall operate or allow to be operated any motor vehicle that 184
233-has not been inspected and found to be in compliance with the 185 Substitute Bill No. 1103
201+LCO No. 6688 6 of 25
202+
203+Sec. 3. (NEW) (Effective October 1, 2021) (a) No person shall fail to 150
204+maintain in good working order or remove, dismantle or otherwise 151
205+cause to be inoperative any equipment or feature of a motor vehicle that 152
206+limits the maximum decibel level produced by such motor vehicle to a 153
207+level that is equal to or below the maximum decibel level permitted 154
208+pursuant to section 14-80a of the general statutes and any regulations 155
209+adopted thereunder. Any such failure to maintain in good working 156
210+order or removal, dismantling or causing of inoperability shall subject 157
211+the owner thereof to revocation of registration for such vehicle by the 158
212+Commissioner of Motor Vehicles unless all parts and equipment 159
213+constituting elements of decibel control have been made operable and 160
214+in good working order within sixty days of notice by said commissioner 161
215+of such violation. Any such failure shall be considered a failure to 162
216+comply with the periodic inspection requirements established under 163
217+subsection (a) of section 2 of this act. As used in this section, "motor 164
218+vehicle" has the same meaning as provided in section 14-1 of the general 165
219+statutes. 166
220+(b) No motor vehicle subject to the inspection requirements of section 167
221+2 of this act shall be operated upon the highways of this state unless such 168
222+vehicle has been presented for inspection in accordance with a schedule 169
223+for inspection and compliance as established by the commissioner. The 170
224+commissioner shall grant waivers from compliance with standards for 171
225+vehicles that fail any required inspection and require an unreasonable 172
226+cost of repair, as determined by the commissioner, to bring the vehicle 173
227+into compliance. The commissioner may determine compliance of a 174
228+vehicle that has failed a decibel level retest by means of a complete 175
229+physical and functional diagnosis and inspection of the vehicle, 176
230+showing that no additional noise-related repairs are needed. An 177
231+extension of time, not to exceed the period of inspection frequency, may 178
232+be granted to obtain needed repairs on a vehicle in the case of economic 179
233+hardship of the owner. Only one such extension may be granted for any 180
234+vehicle. 181
235+(c) No motor vehicle dealer licensed under section 14-52 of the 182
236+general statutes shall sell any motor vehicle unless such motor vehicle 183 Raised Bill No. 1103
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240-provisions of section 2 of this act and any regulations adopted 186
241-thereunder. Operation in violation of said subsections or regulations 187
242-shall be an infraction for each violation, except that the fine for a first 188
243-violation shall be fifty dollars. The commissioner may deny the issuance 189
244-of registration to the owner of a motor vehicle, or the renewal of 190
245-registration to any such owner, or suspend or revoke any registration 191
246-that has been issued, if such motor vehicle is not in compliance with the 192
247-inspection requirements of section 2 of this act, or such owner has failed 193
248-to pay any fee required by the provisions of section 2 of this act. 194
249-(d) Each motor vehicle dealer shall include with each sales tax return 195
250-filed with the Department of Revenue Services a statement attesting that 196
251-each motor vehicle sold during the period for which such return is filed 197
252-was in compliance with the provisions of subdivision (2) of subsection 198
253-(a) of section 2 of this act at the time of the sale. 199
254-(e) The commissioner may adopt regulations, in accordance with the 200
255-provisions of chapter 54 of the general statutes, to implement the 201
256-provisions of this section. 202
257-Sec. 4. Section 22a-6a of the general statutes is repealed and the 203
258-following is substituted in lieu thereof (Effective October 1, 2021): 204
259-(a) Any person who knowingly or negligently violates any provision 205
260-of section 14-100b, [or] 14-164c, as amended by this act, or section 2 of 206
261-this act, subdivision (3) of subsection (b) of section 15-121, section 15-207
262-171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 441, 208
263-section 22a-69 or 22a-74, subsection (b) of section 22a-134p, section 22a-209
264-162, 22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-210
265-184, 22a-190, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-211
266-231, 22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-212
267-359, 22a-361, 22a-362, 22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, 213
268-inclusive, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-214
269-449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or 215
270-any regulation, order or permit adopted or issued thereunder by the 216
271-Commissioner of Energy and Environmental Protection shall be liable 217 Substitute Bill No. 1103
240+LCO No. 6688 7 of 25
241+
242+(1) is in compliance with subsections (a) and (b) of section 2 of this act 184
243+and any regulations adopted under section 2 of this act, and (2) has 185
244+passed an emissions and decibel level inspection conducted in 186
245+accordance with said subsections and regulations. No person, firm or 187
246+corporation shall operate or allow to be operated any motor vehicle that 188
247+has not been inspected and found to be in compliance with the 189
248+provisions of section 2 of this act and any regulations adopted 190
249+thereunder. Operation in violation of said subsections or regulations 191
250+shall be an infraction for each violation, except that the fine for a first 192
251+violation shall be fifty dollars. The commissioner may deny the issuance 193
252+of registration to the owner of a motor vehicle, or the renewal of 194
253+registration to any such owner, or suspend or revoke any registration 195
254+that has been issued, if such motor vehicle is not in compliance with the 196
255+inspection requirements of section 2 of this act, or such owner has failed 197
256+to pay any fee required by the provisions of section 2 of this act. 198
257+(d) Each motor vehicle dealer shall include with each sales tax return 199
258+filed with the Department of Revenue Services a statement attesting that 200
259+each motor vehicle sold during the period for which such return is filed 201
260+was in compliance with the provisions of subdivision (2) of subsection 202
261+(a) of section 2 of this act at the time of the sale. 203
262+(e) The commissioner may adopt regulations, in accordance with the 204
263+provisions of chapter 54 of the general statutes, to implement the 205
264+provisions of this section. 206
265+Sec. 4. Section 22a-6a of the general statutes is repealed and the 207
266+following is substituted in lieu thereof (Effective October 1, 2021): 208
267+(a) Any person who knowingly or negligently violates any provision 209
268+of section 14-100b, [or] 14-164c, as amended by this act, or section 2 of 210
269+this act, subdivision (3) of subsection (b) of section 15-121, section 15-211
270+171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 441, 212
271+section 22a-69 or 22a-74, subsection (b) of section 22a-134p, section 22a-213
272+162, 22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-214
273+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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278-to the state for the reasonable costs and expenses of the state in 218
279-detecting, investigating, controlling and abating such violation. Such 219
280-person shall also be liable to the state for the reasonable costs and 220
281-expenses of the state in restoring the air, waters, lands and other natural 221
282-resources of the state, including plant, wild animal and aquatic life to 222
283-their former condition insofar as practicable and reasonable, or, if 223
284-restoration is not practicable or reasonable, for any damage, temporary 224
285-or permanent, caused by such violation to the air, waters, lands or other 225
286-natural resources of the state, including plant, wild animal and aquatic 226
287-life and to the public trust therein. Institution of a suit to recover for such 227
288-damage, costs and expenses shall not preclude the application of any 228
289-other remedies. 229
290-(b) Whenever two or more persons knowingly or negligently violate 230
291-any provision of section 14-100b, [or] 14-164c, as amended by this act, or 231
292-section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 232
293-section 15-171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 233
294-441, subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 234
295-22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 235
296-22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 22a-336, 22a-342, 236
297-22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 22a-361, 22a-362, 237
298-22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, inclusive, 22a-416, 22a-238
299-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 239
300-22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 240
301-permit adopted or issued thereunder by the commissioner and 241
302-responsibility for the damage caused thereby is not reasonably 242
303-apportionable, such persons shall, subject to a right of equal 243
304-contribution, be jointly and severally liable under this section. 244
305-(c) Any person whose acts outside Connecticut contribute to 245
306-environmental damage in Connecticut shall be subject to suit under this 246
307-section if such person is subject to in personam jurisdiction within this 247
308-state pursuant to section 52-59b, or if such person, in person or through 248
309-an agent, expects or should reasonably expect his acts outside this state 249
310-to have an effect upon the environment in this state and process upon 250 Substitute Bill No. 1103
277+LCO No. 6688 8 of 25
278+
279+231, 22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-216
280+359, 22a-361, 22a-362, 22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, 217
281+inclusive, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-218
282+449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or 219
283+any regulation, order or permit adopted or issued thereunder by the 220
284+Commissioner of Energy and Environmental Protection shall be liable 221
285+to the state for the reasonable costs and expenses of the state in 222
286+detecting, investigating, controlling and abating such violation. Such 223
287+person shall also be liable to the state for the reasonable costs and 224
288+expenses of the state in restoring the air, waters, lands and other natural 225
289+resources of the state, including plant, wild animal and aquatic life to 226
290+their former condition insofar as practicable and reasonable, or, if 227
291+restoration is not practicable or reasonable, for any damage, temporary 228
292+or permanent, caused by such violation to the air, waters, lands or other 229
293+natural resources of the state, including plant, wild animal and aquatic 230
294+life and to the public trust therein. Institution of a suit to recover for such 231
295+damage, costs and expenses shall not preclude the application of any 232
296+other remedies. 233
297+(b) Whenever two or more persons knowingly or negligently violate 234
298+any provision of section 14-100b, [or] 14-164c, as amended by this act, or 235
299+section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 236
300+section 15-171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 237
301+441, subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 238
302+22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 239
303+22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 22a-336, 22a-342, 240
304+22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 22a-361, 22a-362, 241
305+22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, inclusive, 22a-416, 22a-242
306+417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 243
307+22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 244
308+permit adopted or issued thereunder by the commissioner and 245
309+responsibility for the damage caused thereby is not reasonably 246
310+apportionable, such persons shall, subject to a right of equal 247
311+contribution, be jointly and severally liable under this section. 248
312+(c) Any person whose acts outside Connecticut contribute to 249 Raised Bill No. 1103
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315-9 of 23
316315
317-any such person shall be served in the manner set forth in section 52-251
318-59b. 252
319-Sec. 5. Subsection (a) of section 22a-6b of the general statutes is 253
320-repealed and the following is substituted in lieu thereof (Effective October 254
321-1, 2021): 255
322-(a) The Commissioner of Energy and Environmental Protection shall 256
323-adopt regulations, in accordance with the provisions of chapter 54, to 257
324-establish a schedule setting forth the amounts, or the ranges of amounts, 258
325-or a method for calculating the amount of the civil penalties which may 259
326-become due under this section. Such schedule or method may be 260
327-amended from time to time in the same manner as for adoption 261
328-provided any such regulations which become effective after July 1, 1993, 262
329-shall only apply to violations which occur after said date. The civil 263
330-penalties established for each violation shall be of such amount as to 264
331-insure immediate and continued compliance with applicable laws, 265
332-regulations, orders and permits. Such civil penalties shall not exceed the 266
333-following amounts: 267
334-(1) For failure to file any registration, other than a registration for a 268
335-general permit, for failure to file any plan, report or record, or any 269
336-application for a permit, for failure to obtain any certification, for failure 270
337-to display any registration, permit or order, or file any other information 271
338-required pursuant to any provision of section 14-100b or 14-164c, 272
339-subdivision (3) of subsection (b) of section 15-121, section 15-171, 15-172, 273
340-15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-42a, 22a-45a, chapter 274
341-441, sections 22a-134 to 22a-134d, inclusive, subsection (b) of section 22a-275
342-134p, section 22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-276
343-183, 22a-184, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-231, 22a-277
344-245a, 22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-354p, 278
345-22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-401 to 22a-405, inclusive, 279
346-22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-280
347-447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-281
348-471, or any regulation, order or permit adopted or issued thereunder by 282
349-the commissioner, and for other violations of similar character as set 283 Substitute Bill No. 1103
316+LCO No. 6688 9 of 25
317+
318+environmental damage in Connecticut shall be subject to suit under this 250
319+section if such person is subject to in personam jurisdiction within this 251
320+state pursuant to section 52-59b, or if such person, in person or through 252
321+an agent, expects or should reasonably expect his acts outside this state 253
322+to have an effect upon the environment in this state and process upon 254
323+any such person shall be served in the manner set forth in section 52-255
324+59b. 256
325+Sec. 5. Subsection (a) of section 22a-6b of the general statutes is 257
326+repealed and the following is substituted in lieu thereof (Effective October 258
327+1, 2021): 259
328+(a) The Commissioner of Energy and Environmental Protection shall 260
329+adopt regulations, in accordance with the provisions of chapter 54, to 261
330+establish a schedule setting forth the amounts, or the ranges of amounts, 262
331+or a method for calculating the amount of the civil penalties which may 263
332+become due under this section. Such schedule or method may be 264
333+amended from time to time in the same manner as for adoption 265
334+provided any such regulations which become effective after July 1, 1993, 266
335+shall only apply to violations which occur after said date. The civil 267
336+penalties established for each violation shall be of such amount as to 268
337+insure immediate and continued compliance with applicable laws, 269
338+regulations, orders and permits. Such civil penalties shall not exceed the 270
339+following amounts: 271
340+(1) For failure to file any registration, other than a registration for a 272
341+general permit, for failure to file any plan, report or record, or any 273
342+application for a permit, for failure to obtain any certification, for failure 274
343+to display any registration, permit or order, or file any other information 275
344+required pursuant to any provision of section 14-100b or 14-164c, 276
345+subdivision (3) of subsection (b) of section 15-121, section 15-171, 15-172, 277
346+15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-42a, 22a-45a, chapter 278
347+441, sections 22a-134 to 22a-134d, inclusive, subsection (b) of section 22a-279
348+134p, section 22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-280
349+183, 22a-184, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-231, 22a-281
350+245a, 22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-354p, 282 Raised Bill No. 1103
350351
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354-10 of 23
355353
356-forth in such schedule or schedules, no more than one thousand dollars 284
357-for said violation and in addition no more than one hundred dollars for 285
358-each day during which such violation continues; 286
359-(2) For deposit, placement, removal, disposal, discharge or emission 287
360-of any material or substance or electromagnetic radiation or the causing 288
361-of, engaging in or maintaining of any condition or activity in violation 289
362-of any provision of section 14-100b, [or] 14-164c or section 2 of this act, 290
363-subdivision (3) of subsection (b) of section 15-121, section 15-171, 15-172, 291
364-15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-42a, 22a-45a, chapter 292
365-441, sections 22a-134 to 22a-134d, inclusive, section 22a-69 or 22a-74, 293
366-subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 22a-294
367-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 22a-295
368-208a, 22a-209, 22a-213, 22a-220, 22a-336, 22a-342, 22a-345, 22a-346, 22a-296
369-347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-297
370-401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 298
371-22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 299
372-22a-461, 22a-462 or 22a-471, or any regulation, order or permit adopted 300
373-thereunder by the commissioner, and for other violations of similar 301
374-character as set forth in such schedule or schedules, no more than 302
375-twenty-five thousand dollars for said violation for each day during 303
376-which such violation continues; 304
377-(3) For violation of the terms of any final order of the commissioner, 305
378-except final orders under subsection (d) of this section and emergency 306
379-orders and cease and desist orders as set forth in subdivision (4) of this 307
380-subsection, for violation of the terms of any permit issued by the 308
381-commissioner, and for other violations of similar character as set forth 309
382-in such schedule or schedules, no more than twenty-five thousand 310
383-dollars for said violation for each day during which such violation 311
384-continues; 312
385-(4) For violation of any emergency order or cease and desist order of 313
386-the commissioner, and for other violations of similar character as set 314
387-forth in such schedule or schedules, no more than twenty-five thousand 315
388-dollars for said violation for each day during which such violation 316 Substitute Bill No. 1103
354+LCO No. 6688 10 of 25
355+
356+22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-401 to 22a-405, inclusive, 283
357+22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-284
358+447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-285
359+471, or any regulation, order or permit adopted or issued thereunder by 286
360+the commissioner, and for other violations of similar character as set 287
361+forth in such schedule or schedules, no more than one thousand dollars 288
362+for said violation and in addition no more than one hundred dollars for 289
363+each day during which such violation continues; 290
364+(2) For deposit, placement, removal, disposal, discharge or emission 291
365+of any material or substance or electromagnetic radiation or the causing 292
366+of, engaging in or maintaining of any condition or activity in violation 293
367+of any provision of section 14-100b, [or] 14-164c or section 2 of this act, 294
368+subdivision (3) of subsection (b) of section 15-121, section 15-171, 15-172, 295
369+15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-42a, 22a-45a, chapter 296
370+441, sections 22a-134 to 22a-134d, inclusive, section 22a-69 or 22a-74, 297
371+subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 22a-298
372+175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 22a-299
373+208a, 22a-209, 22a-213, 22a-220, 22a-336, 22a-342, 22a-345, 22a-346, 22a-300
374+347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-301
375+401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 302
376+22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 303
377+22a-461, 22a-462 or 22a-471, or any regulation, order or permit adopted 304
378+thereunder by the commissioner, and for other violations of similar 305
379+character as set forth in such schedule or schedules, no more than 306
380+twenty-five thousand dollars for said violation for each day during 307
381+which such violation continues; 308
382+(3) For violation of the terms of any final order of the commissioner, 309
383+except final orders under subsection (d) of this section and emergency 310
384+orders and cease and desist orders as set forth in subdivision (4) of this 311
385+subsection, for violation of the terms of any permit issued by the 312
386+commissioner, and for other violations of similar character as set forth 313
387+in such schedule or schedules, no more than twenty-five thousand 314
388+dollars for said violation for each day during which such violation 315
389+continues; 316 Raised Bill No. 1103
389390
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393-11 of 23
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395-continues; 317
396-(5) For failure to make an immediate report required pursuant to 318
397-subdivision (3) of subsection (a) of section 22a-135, or a report required 319
398-by the department pursuant to subsection (b) of section 22a-135, no 320
399-more than twenty-five thousand dollars per violation per day; 321
400-(6) For violation of any provision of the state's hazardous waste 322
401-program, no more than twenty-five thousand dollars per violation per 323
402-day; 324
403-(7) For wilful violation of any condition imposed pursuant to section 325
404-26-313 which leads to the destruction of, or harm to, any rare, threatened 326
405-or endangered species, no more than ten thousand dollars per violation 327
406-per day; 328
407-(8) For violation of any provision of sections 22a-608 to 22a-611, 329
408-inclusive, no more than the amount established by Section 325 of the 330
409-Emergency Planning and Community Right-To-Know Act of 1986 (42 331
410-USC 11001 et seq.) for a violation of Section 302, 304 or 311 to 313, 332
411-inclusive, of said act. 333
412-Sec. 6. Section 22a-9 of the general statutes is repealed and the 334
413-following is substituted in lieu thereof (Effective October 1, 2021): 335
414-The commissioner shall act as the official agent of the state in all 336
415-matters affecting the purposes of this title and sections 2-20a, 5-238a, 337
416-subsection (c) of section 7-131a, sections 7-131e, 7-131f, subsection (a) of 338
417-section 7-131g, sections 7-131i, 7-131l, subsection (a) of section 10-409, 339
418-subdivisions (51) and (52) of section 12-81, subdivisions (21) and (22) of 340
419-section 12-412, subsections (a) and (b) of section 13a-94, sections 13a-341
420-142a, 13b-56, 13b-57, 14-100b, 14-164c, as amended by this act, section 2 342
421-of this act, chapter 268, sections 16a-103, 22-91c, 22-91e, subsections (b) 343
422-and (c) of section 22a-148, section 22a-150, subdivisions (2) and (3) of 344
423-section 22a-151, sections 22a-153, 22a-154, 22a-155, 22a-158, chapter 345
424-446c, sections 22a-295, 22a-300, 22a-308, 22a-416, chapters 446h to 446k, 346
425-inclusive, chapters 447 and 448, sections 23-35, 23-37a, 23-41, chapter 347 Substitute Bill No. 1103
393+LCO No. 6688 11 of 25
394+
395+(4) For violation of any emergency order or cease and desist order of 317
396+the commissioner, and for other violations of similar character as set 318
397+forth in such schedule or schedules, no more than twenty-five thousand 319
398+dollars for said violation for each day during which such violation 320
399+continues; 321
400+(5) For failure to make an immediate report required pursuant to 322
401+subdivision (3) of subsection (a) of section 22a-135, or a report required 323
402+by the department pursuant to subsection (b) of section 22a-135, no 324
403+more than twenty-five thousand dollars per violation per day; 325
404+(6) For violation of any provision of the state's hazardous waste 326
405+program, no more than twenty-five thousand dollars per violation per 327
406+day; 328
407+(7) For wilful violation of any condition imposed pursuant to section 329
408+26-313 which leads to the destruction of, or harm to, any rare, threatened 330
409+or endangered species, no more than ten thousand dollars per violation 331
410+per day; 332
411+(8) For violation of any provision of sections 22a-608 to 22a-611, 333
412+inclusive, no more than the amount established by Section 325 of the 334
413+Emergency Planning and Community Right-To-Know Act of 1986 (42 335
414+USC 11001 et seq.) for a violation of Section 302, 304 or 311 to 313, 336
415+inclusive, of said act. 337
416+Sec. 6. Section 22a-9 of the general statutes is repealed and the 338
417+following is substituted in lieu thereof (Effective October 1, 2021): 339
418+The commissioner shall act as the official agent of the state in all 340
419+matters affecting the purposes of this title and sections 2-20a, 5-238a, 341
420+subsection (c) of section 7-131a, sections 7-131e, 7-131f, subsection (a) of 342
421+section 7-131g, sections 7-131i, 7-131l, subsection (a) of section 10-409, 343
422+subdivisions (51) and (52) of section 12-81, subdivisions (21) and (22) of 344
423+section 12-412, subsections (a) and (b) of section 13a-94, sections 13a-345
424+142a, 13b-56, 13b-57, 14-100b, 14-164c, as amended by this act, section 2 346
425+of this act, chapter 268, sections 16a-103, 22-91c, 22-91e, subsections (b) 347 Raised Bill No. 1103
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432-462, section 25-34, chapter 477, subsection (b) of section 25-128, 348
433-subsection (a) of section 25-131, chapters 490 and 491 and sections 26-349
434-257, 26-297, 26-303 and 47-46a, under any federal laws now or hereafter 350
435-to be enacted and as the official agent of any municipality, district, 351
436-region or authority or other recognized legal entity in connection with 352
437-the grant or advance of any federal or other funds or credits to the state 353
438-or through the state, to its political subdivisions. 354
439-Sec. 7. Subdivision (1) of subsection (a) of section 12-431 of the general 355
440-statutes is repealed and the following is substituted in lieu thereof 356
441-(Effective October 1, 2021, and applicable to sales occurring on or after October 357
442-1, 2021): 358
443-(a) (1) (A) Except as otherwise provided in subdivision (2) or (3) of 359
444-this subsection, in case of the purchase of any motor vehicle, 360
445-snowmobile, vessel or aircraft other than from a licensed motor vehicle 361
446-dealer or licensed motor vehicle lessor, a snowmobile dealer, a licensed 362
447-marine dealer or a retailer of aircraft, respectively, the receipts therefrom 363
448-shall not be included in the measure of the sales tax, but the purchaser 364
449-thereof shall pay a use tax on the total purchase price thereof to the 365
450-Commissioner of Revenue Services, as provided in section 12-411, as 366
451-amended by this act, in the case of tangible personal property purchased 367
452-from a retailer, and, in the case of motor vehicles, vessels and 368
453-snowmobiles, before obtaining an original or transferal registration, in 369
454-accordance with regulations prescribed by the Commissioner of 370
455-Revenue Services and on forms approved by the Commissioner of 371
456-Revenue Services and the Commissioner of Motor Vehicles, and, in the 372
457-case of aircraft, before obtaining an original or transferal registration, in 373
429+LCO No. 6688 12 of 25
430+
431+and (c) of section 22a-148, section 22a-150, subdivisions (2) and (3) of 348
432+section 22a-151, sections 22a-153, 22a-154, 22a-155, 22a-158, chapter 349
433+446c, sections 22a-295, 22a-300, 22a-308, 22a-416, chapters 446h to 446k, 350
434+inclusive, chapters 447 and 448, sections 23-35, 23-37a, 23-41, chapter 351
435+462, section 25-34, chapter 477, subsection (b) of section 25-128, 352
436+subsection (a) of section 25-131, chapters 490 and 491 and sections 26-353
437+257, 26-297, 26-303 and 47-46a, under any federal laws now or hereafter 354
438+to be enacted and as the official agent of any municipality, district, 355
439+region or authority or other recognized legal entity in connection with 356
440+the grant or advance of any federal or other funds or credits to the state 357
441+or through the state, to its political subdivisions. 358
442+Sec. 7. Subdivision (1) of subsection (a) of section 12-431 of the general 359
443+statutes is repealed and the following is substituted in lieu thereof 360
444+(Effective October 1, 2021, and applicable to sales occurring on or after October 361
445+1, 2021): 362
446+(a) (1) (A) Except as otherwise provided in subdivision (2) or (3) of 363
447+this subsection, in case of the purchase of any motor vehicle, 364
448+snowmobile, vessel or aircraft other than from a licensed motor vehicle 365
449+dealer or licensed motor vehicle lessor, a snowmobile dealer, a licensed 366
450+marine dealer or a retailer of aircraft, respectively, the receipts therefrom 367
451+shall not be included in the measure of the sales tax, but the purchaser 368
452+thereof shall pay a use tax on the total purchase price thereof to the 369
453+Commissioner of Revenue Services, as provided in section 12-411, as 370
454+amended by this act, in the case of tangible personal property purchased 371
455+from a retailer, and, in the case of motor vehicles, vessels and 372
456+snowmobiles, before obtaining an original or transferal registration, in 373
458457 accordance with regulations prescribed by the Commissioner of 374
459458 Revenue Services and on forms approved by the Commissioner of 375
460-Revenue Services and the Commissioner of Transportation. 376
461-(B) Each person, other than an employee of a licensed motor vehicle 377
462-dealer or licensed motor vehicle lessor, who sells a motor vehicle shall 378
463-provide to the purchaser of such motor vehicle a written statement 379
464-attesting that such motor vehicle was in compliance with the provisions 380 Substitute Bill No. 1103
459+Revenue Services and the Commissioner of Motor Vehicles, and, in the 376
460+case of aircraft, before obtaining an original or transferal registration, in 377
461+accordance with regulations prescribed by the Commissioner of 378
462+Revenue Services and on forms approved by the Commissioner of 379
463+Revenue Services and the Commissioner of Transportation. 380 Raised Bill No. 1103
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471-of subdivision (2) of subsection (a) of section 2 of this act at the time of 381
472-purchase. Such purchaser shall include a copy of such statement with 382
473-the payment of the use tax pursuant to subparagraph (A) of this 383
474-subdivision. 384
475-Sec. 8. Subdivision (1) of section 12-408 of the general statutes is 385
476-repealed and the following is substituted in lieu thereof (Effective October 386
477-1, 2021, and applicable to sales occurring on or after October 1, 2021): 387
478-(1) (A) For the privilege of making any sales, as defined in 388
479-subdivision (2) of subsection (a) of section 12-407, at retail, in this state 389
480-for a consideration, a tax is hereby imposed on all retailers at the rate of 390
481-six and thirty-five-hundredths per cent of the gross receipts of any 391
482-retailer from the sale of all tangible personal property sold at retail or 392
483-from the rendering of any services constituting a sale in accordance with 393
484-subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 394
485-rate, the rates provided in subparagraphs (B) to [(I)] (J), inclusive, of this 395
486-subdivision; 396
487-(B) (i) At a rate of fifteen per cent with respect to each transfer of 397
488-occupancy, from the total amount of rent received by a hotel or lodging 398
489-house for the first period not exceeding thirty consecutive calendar 399
490-days; 400
491-(ii) At a rate of eleven per cent with respect to each transfer of 401
492-occupancy, from the total amount of rent received by a bed and 402
493-breakfast establishment for the first period not exceeding thirty 403
494-consecutive calendar days; 404
495-(C) With respect to the sale of a motor vehicle to any individual who 405
496-is a member of the armed forces of the United States and is on full-time 406
497-active duty in Connecticut and who is considered, under 50 App USC 407
498-574, a resident of another state, or to any such individual and the spouse 408
499-thereof, at a rate of four and one-half per cent of the gross receipts of any 409
500-retailer from such sales, provided such retailer requires and maintains a 410
501-declaration by such individual, prescribed as to form by the 411 Substitute Bill No. 1103
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468+
469+(B) Each person, other than an employee of a licensed motor vehicle 381
470+dealer or licensed motor vehicle lessor, who sells a motor vehicle shall 382
471+provide to the purchaser of such motor vehicle a written statement 383
472+attesting that such motor vehicle was in compliance with the provisions 384
473+of subdivision (2) of subsection (a) of section 2 of this act at the time of 385
474+purchase. Such purchaser shall include a copy of such statement with 386
475+the payment of the use tax pursuant to subparagraph (A) of this 387
476+subdivision. 388
477+Sec. 8. Subdivision (1) of section 12-408 of the general statutes is 389
478+repealed and the following is substituted in lieu thereof (Effective October 390
479+1, 2021, and applicable to sales occurring on or after October 1, 2021): 391
480+(1) (A) For the privilege of making any sales, as defined in 392
481+subdivision (2) of subsection (a) of section 12-407, at retail, in this state 393
482+for a consideration, a tax is hereby imposed on all retailers at the rate of 394
483+six and thirty-five-hundredths per cent of the gross receipts of any 395
484+retailer from the sale of all tangible personal property sold at retail or 396
485+from the rendering of any services constituting a sale in accordance with 397
486+subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 398
487+rate, the rates provided in subparagraphs (B) to [(I)] (J), inclusive, of this 399
488+subdivision; 400
489+(B) (i) At a rate of fifteen per cent with respect to each transfer of 401
490+occupancy, from the total amount of rent received by a hotel or lodging 402
491+house for the first period not exceeding thirty consecutive calendar 403
492+days; 404
493+(ii) At a rate of eleven per cent with respect to each transfer of 405
494+occupancy, from the total amount of rent received by a bed and 406
495+breakfast establishment for the first period not exceeding thirty 407
496+consecutive calendar days; 408
497+(C) With respect to the sale of a motor vehicle to any individual who 409
498+is a member of the armed forces of the United States and is on full-time 410
499+active duty in Connecticut and who is considered, under 50 App USC 411
500+574, a resident of another state, or to any such individual and the spouse 412 Raised Bill No. 1103
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508-commissioner and bearing notice to the effect that false statements made 412
509-in such declaration are punishable, or other evidence, satisfactory to the 413
510-commissioner, concerning the purchaser's state of residence under 50 414
511-App USC 574; 415
512-(D) (i) With respect to the sales of computer and data processing 416
513-services occurring on or after July 1, 2001, at the rate of one per cent, and 417
514-(ii) with respect to sales of Internet access services, on and after July 1, 418
515-2001, such services shall be exempt from such tax; 419
516-(E) (i) With respect to the sales of labor that is otherwise taxable under 420
517-subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 421
518-12-407 on existing vessels and repair or maintenance services on vessels 422
519-occurring on and after July 1, 1999, such services shall be exempt from 423
520-such tax; 424
521-(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 425
522-used for transporting a vessel, at the rate of two and ninety-nine-426
523-hundredths per cent, except that the sale of a vessel shall be exempt from 427
524-such tax if such vessel is docked in this state for sixty or fewer days in a 428
525-calendar year; 429
526-(iii) With respect to the sale of dyed diesel fuel, as defined in 430
527-subsection (d) of section 12-487, sold by a marine fuel dock exclusively 431
528-for marine purposes, at the rate of two and ninety-nine-hundredths per 432
529-cent; 433
530-(F) With respect to patient care services for which payment is 434
531-received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 435
532-at the rate of five and three-fourths per cent and on and after July 1, 2001, 436
533-such services shall be exempt from such tax; 437
534-(G) With respect to the rental or leasing of a passenger motor vehicle 438
535-for a period of thirty consecutive calendar days or less, at a rate of nine 439
536-and thirty-five-hundredths per cent; 440
537-(H) With respect to the sale of (i) a motor vehicle for a sales price 441 Substitute Bill No. 1103
504+LCO No. 6688 14 of 25
505+
506+thereof, at a rate of four and one-half per cent of the gross receipts of any 413
507+retailer from such sales, provided such retailer requires and maintains a 414
508+declaration by such individual, prescribed as to form by the 415
509+commissioner and bearing notice to the effect that false statements made 416
510+in such declaration are punishable, or other evidence, satisfactory to the 417
511+commissioner, concerning the purchaser's state of residence under 50 418
512+App USC 574; 419
513+(D) (i) With respect to the sales of computer and data processing 420
514+services occurring on or after July 1, 2001, at the rate of one per cent, and 421
515+(ii) with respect to sales of Internet access services, on and after July 1, 422
516+2001, such services shall be exempt from such tax; 423
517+(E) (i) With respect to the sales of labor that is otherwise taxable under 424
518+subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 425
519+12-407 on existing vessels and repair or maintenance services on vessels 426
520+occurring on and after July 1, 1999, such services shall be exempt from 427
521+such tax; 428
522+(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 429
523+used for transporting a vessel, at the rate of two and ninety-nine-430
524+hundredths per cent, except that the sale of a vessel shall be exempt from 431
525+such tax if such vessel is docked in this state for sixty or fewer days in a 432
526+calendar year; 433
527+(iii) With respect to the sale of dyed diesel fuel, as defined in 434
528+subsection (d) of section 12-487, sold by a marine fuel dock exclusively 435
529+for marine purposes, at the rate of two and ninety-nine-hundredths per 436
530+cent; 437
531+(F) With respect to patient care services for which payment is 438
532+received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 439
533+at the rate of five and three-fourths per cent and on and after July 1, 2001, 440
534+such services shall be exempt from such tax; 441
535+(G) With respect to the rental or leasing of a passenger motor vehicle 442
536+for a period of thirty consecutive calendar days or less, at a rate of nine 443 Raised Bill No. 1103
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544-exceeding fifty thousand dollars, at a rate of seven and three-fourths per 442
545-cent on the entire sales price, (ii) jewelry, whether real or imitation, for 443
546-a sales price exceeding five thousand dollars, at a rate of seven and 444
547-three-fourths per cent on the entire sales price, and (iii) an article of 445
548-clothing or footwear intended to be worn on or about the human body, 446
549-a handbag, luggage, umbrella, wallet or watch for a sales price 447
550-exceeding one thousand dollars, at a rate of seven and three-fourths per 448
551-cent on the entire sales price. For purposes of this subparagraph, "motor 449
552-vehicle" has the meaning provided in section 14-1, but does not include 450
553-a motor vehicle subject to the provisions of subparagraph (C) of this 451
554-subdivision, a motor vehicle having a gross vehicle weight rating over 452
555-twelve thousand five hundred pounds, or a motor vehicle having a 453
556-gross vehicle weight rating of twelve thousand five hundred pounds or 454
557-less that is not used for private passenger purposes, but is designed or 455
558-used to transport merchandise, freight or persons in connection with 456
559-any business enterprise and issued a commercial registration or more 457
560-specific type of registration by the Department of Motor Vehicles; 458
561-(I) With respect to the sale of meals, as defined in subdivision (13) of 459
562-section 12-412, sold by an eating establishment, caterer or grocery store; 460
563-and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 461
564-such as are ordinarily dispensed at bars and soda fountains, or in 462
565-connection therewith; in addition to the tax imposed under 463
566-subparagraph (A) of this subdivision, at the rate of one per cent; 464
567-(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 465
568-this subdivision, with respect to the sale of a motorcycle that exceeds the 466
569-maximum decibel level permitted pursuant to section 14-80a and any 467
570-regulations adopted thereunder, at the rate of fifty per cent; 468
571-(ii) With respect to the sale of an aftermarket motorcycle muffler that 469
572-exceeds the maximum decibel level permitted pursuant to section 14-470
573-80a and any regulations adopted thereunder, at the rate of fifty per cent; 471
574-[(J)] (K) The rate of tax imposed by this chapter shall be applicable to 472
575-all retail sales upon the effective date of such rate, except that a new rate 473 Substitute Bill No. 1103
540+LCO No. 6688 15 of 25
541+
542+and thirty-five-hundredths per cent; 444
543+(H) With respect to the sale of (i) a motor vehicle for a sales price 445
544+exceeding fifty thousand dollars, at a rate of seven and three-fourths per 446
545+cent on the entire sales price, (ii) jewelry, whether real or imitation, for 447
546+a sales price exceeding five thousand dollars, at a rate of seven and 448
547+three-fourths per cent on the entire sales price, and (iii) an article of 449
548+clothing or footwear intended to be worn on or about the human body, 450
549+a handbag, luggage, umbrella, wallet or watch for a sales price 451
550+exceeding one thousand dollars, at a rate of seven and three-fourths per 452
551+cent on the entire sales price. For purposes of this subparagraph, "motor 453
552+vehicle" has the meaning provided in section 14-1, but does not include 454
553+a motor vehicle subject to the provisions of subparagraph (C) of this 455
554+subdivision, a motor vehicle having a gross vehicle weight rating over 456
555+twelve thousand five hundred pounds, or a motor vehicle having a 457
556+gross vehicle weight rating of twelve thousand five hundred pounds or 458
557+less that is not used for private passenger purposes, but is designed or 459
558+used to transport merchandise, freight or persons in connection with 460
559+any business enterprise and issued a commercial registration or more 461
560+specific type of registration by the Department of Motor Vehicles; 462
561+(I) With respect to the sale of meals, as defined in subdivision (13) of 463
562+section 12-412, sold by an eating establishment, caterer or grocery store; 464
563+and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 465
564+such as are ordinarily dispensed at bars and soda fountains, or in 466
565+connection therewith; in addition to the tax imposed under 467
566+subparagraph (A) of this subdivision, at the rate of one per cent; 468
567+(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 469
568+this subdivision, with respect to the sale of a motorcycle that exceeds the 470
569+maximum decibel level permitted pursuant to section 14-80a and any 471
570+regulations adopted thereunder, at the rate of fifty per cent; 472
571+(ii) With respect to the sale of an aftermarket motorcycle muffler that 473
572+exceeds the maximum decibel level permitted pursuant to section 14-474
573+80a and any regulations adopted thereunder, at the rate of fifty per cent; 475 Raised Bill No. 1103
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582-that represents an increase in the rate applicable to the sale shall not 474
583-apply to any sales transaction wherein a binding sales contract without 475
584-an escalator clause has been entered into prior to the effective date of the 476
585-new rate and delivery is made within ninety days after the effective date 477
586-of the new rate. For the purposes of payment of the tax imposed under 478
587-this section, any retailer of services taxable under subdivision (37) of 479
588-subsection (a) of section 12-407, who computes taxable income, for 480
589-purposes of taxation under the Internal Revenue Code of 1986, or any 481
590-subsequent corresponding internal revenue code of the United States, 482
591-as amended from time to time, on an accounting basis that recognizes 483
592-only cash or other valuable consideration actually received as income 484
593-and who is liable for such tax only due to the rendering of such services 485
594-may make payments related to such tax for the period during which 486
595-such income is received, without penalty or interest, without regard to 487
596-when such service is rendered; 488
597-[(K)] (L) (i) For calendar quarters ending on or after September 30, 489
598-2019, the commissioner shall deposit into the regional planning 490
599-incentive account, established pursuant to section 4-66k, six and seven-491
600-tenths per cent of the amounts received by the state from the tax 492
601-imposed under subparagraph (B) of this subdivision and ten and seven-493
602-tenths per cent of the amounts received by the state from the tax 494
603-imposed under subparagraph (G) of this subdivision; 495
604-(ii) For calendar quarters ending on or after September 30, 2018, the 496
605-commissioner shall deposit into the Tourism Fund established under 497
606-section 10-395b ten per cent of the amounts received by the state from 498
607-the tax imposed under subparagraph (B) of this subdivision; 499
608-[(L)] (M) For calendar months commencing on or after July 1, 2021, 500
609-the commissioner shall deposit into the municipal revenue sharing 501
610-account established pursuant to section 4-66l seven and nine-tenths per 502
611-cent of the amounts received by the state from the tax imposed under 503
612-subparagraph (A) of this subdivision; and 504
613-[(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 505 Substitute Bill No. 1103
577+LCO No. 6688 16 of 25
578+
579+[(J)] (K) The rate of tax imposed by this chapter shall be applicable to 476
580+all retail sales upon the effective date of such rate, except that a new rate 477
581+that represents an increase in the rate applicable to the sale shall not 478
582+apply to any sales transaction wherein a binding sales contract without 479
583+an escalator clause has been entered into prior to the effective date of the 480
584+new rate and delivery is made within ninety days after the effective date 481
585+of the new rate. For the purposes of payment of the tax imposed under 482
586+this section, any retailer of services taxable under subdivision (37) of 483
587+subsection (a) of section 12-407, who computes taxable income, for 484
588+purposes of taxation under the Internal Revenue Code of 1986, or any 485
589+subsequent corresponding internal revenue code of the United States, 486
590+as amended from time to time, on an accounting basis that recognizes 487
591+only cash or other valuable consideration actually received as income 488
592+and who is liable for such tax only due to the rendering of such services 489
593+may make payments related to such tax for the period during which 490
594+such income is received, without penalty or interest, without regard to 491
595+when such service is rendered; 492
596+[(K)] (L) (i) For calendar quarters ending on or after September 30, 493
597+2019, the commissioner shall deposit into the regional planning 494
598+incentive account, established pursuant to section 4-66k, six and seven-495
599+tenths per cent of the amounts received by the state from the tax 496
600+imposed under subparagraph (B) of this subdivision and ten and seven-497
601+tenths per cent of the amounts received by the state from the tax 498
602+imposed under subparagraph (G) of this subdivision; 499
603+(ii) For calendar quarters ending on or after September 30, 2018, the 500
604+commissioner shall deposit into the Tourism Fund established under 501
605+section 10-395b ten per cent of the amounts received by the state from 502
606+the tax imposed under subparagraph (B) of this subdivision; 503
607+[(L)] (M) For calendar months commencing on or after July 1, 2021, 504
608+the commissioner shall deposit into the municipal revenue sharing 505
609+account established pursuant to section 4-66l seven and nine-tenths per 506
610+cent of the amounts received by the state from the tax imposed under 507
611+subparagraph (A) of this subdivision; and 508 Raised Bill No. 1103
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620-the commissioner shall deposit into the Special Transportation Fund 506
621-established under section 13b-68 seven and nine-tenths per cent of the 507
622-amounts received by the state from the tax imposed under 508
623-subparagraph (A) of this subdivision; 509
624-(ii) For calendar months commencing on or after July 1, 2018, but 510
625-prior to July 1, 2019, the commissioner shall deposit into the Special 511
626-Transportation Fund established under section 13b-68 eight per cent of 512
627-the amounts received by the state from the tax imposed under 513
628-subparagraphs (A) and (H) of this subdivision on the sale of a motor 514
629-vehicle; 515
630-(iii) For calendar months commencing on or after July 1, 2019, but 516
631-prior to July 1, 2020, the commissioner shall deposit into the Special 517
632-Transportation Fund established under section 13b-68 seventeen per 518
633-cent of the amounts received by the state from the tax imposed under 519
634-subparagraphs (A) and (H) of this subdivision on the sale of a motor 520
635-vehicle; 521
636-(iv) For calendar months commencing on or after July 1, 2020, but 522
637-prior to July 1, 2021, the commissioner shall deposit into the Special 523
638-Transportation Fund established under section 13b-68 twenty-five per 524
639-cent of the amounts received by the state from the tax imposed under 525
640-subparagraphs (A) and (H) of this subdivision on the sale of a motor 526
641-vehicle; 527
642-(v) For calendar months commencing on or after July 1, 2021, but 528
643-prior to July 1, 2022, the commissioner shall deposit into the Special 529
644-Transportation Fund established under section 13b-68 seventy-five per 530
645-cent of the amounts received by the state from the tax imposed under 531
646-subparagraphs (A), [and] (H) and (J)(i) of this subdivision on the sale of 532
647-a motor vehicle; and 533
648-(vi) For calendar months commencing on or after July 1, 2022, the 534
649-commissioner shall deposit into the Special Transportation Fund 535
650-established under section 13b-68 one hundred per cent of the amounts 536 Substitute Bill No. 1103
615+LCO No. 6688 17 of 25
616+
617+[(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 509
618+the commissioner shall deposit into the Special Transportation Fund 510
619+established under section 13b-68 seven and nine-tenths per cent of the 511
620+amounts received by the state from the tax imposed under 512
621+subparagraph (A) of this subdivision; 513
622+(ii) For calendar months commencing on or after July 1, 2018, but 514
623+prior to July 1, 2019, the commissioner shall deposit into the Special 515
624+Transportation Fund established under section 13b-68 eight per cent of 516
625+the amounts received by the state from the tax imposed under 517
626+subparagraphs (A) and (H) of this subdivision on the sale of a motor 518
627+vehicle; 519
628+(iii) For calendar months commencing on or after July 1, 2019, but 520
629+prior to July 1, 2020, the commissioner shall deposit into the Special 521
630+Transportation Fund established under section 13b-68 seventeen per 522
631+cent of the amounts received by the state from the tax imposed under 523
632+subparagraphs (A) and (H) of this subdivision on the sale of a motor 524
633+vehicle; 525
634+(iv) For calendar months commencing on or after July 1, 2020, but 526
635+prior to July 1, 2021, the commissioner shall deposit into the Special 527
636+Transportation Fund established under section 13b-68 twenty-five per 528
637+cent of the amounts received by the state from the tax imposed under 529
638+subparagraphs (A) and (H) of this subdivision on the sale of a motor 530
639+vehicle; 531
640+(v) For calendar months commencing on or after July 1, 2021, but 532
641+prior to July 1, 2022, the commissioner shall deposit into the Special 533
642+Transportation Fund established under section 13b-68 seventy-five per 534
643+cent of the amounts received by the state from the tax imposed under 535
644+subparagraphs (A) and (H) of this subdivision on the sale of a motor 536
645+vehicle; and 537
646+(vi) For calendar months commencing on or after July 1, 2022, the 538
647+commissioner shall deposit into the Special Transportation Fund 539
648+established under section 13b-68 one hundred per cent of the amounts 540 Raised Bill No. 1103
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657-received by the state from the tax imposed under subparagraphs (A), 537
658-[and] (H) and (J)(i) of this subdivision on the sale of a motor vehicle. 538
659-Sec. 9. Subdivision (1) of section 12-411 of the general statutes is 539
660-repealed and the following is substituted in lieu thereof (Effective October 540
661-1, 2021, and applicable to sales occurring on or after October 1, 2021): 541
662-(1) (A) An excise tax is hereby imposed on the storage, acceptance, 542
663-consumption or any other use in this state of tangible personal property 543
664-purchased from any retailer for storage, acceptance, consumption or any 544
665-other use in this state, the acceptance or receipt of any services 545
666-constituting a sale in accordance with subdivision (2) of subsection (a) 546
667-of section 12-407, purchased from any retailer for consumption or use in 547
668-this state, or the storage, acceptance, consumption or any other use in 548
669-this state of tangible personal property which has been manufactured, 549
670-fabricated, assembled or processed from materials by a person, either 550
671-within or without this state, for storage, acceptance, consumption or any 551
672-other use by such person in this state, to be measured by the sales price 552
673-of materials, at the rate of six and thirty-five-hundredths per cent of the 553
674-sales price of such property or services, except, in lieu of said rate: 554
675-(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 555
676-house for the first period not exceeding thirty consecutive calendar 556
677-days; 557
678-(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 558
679-establishment for the first period not exceeding thirty consecutive 559
680-calendar days; 560
681-(C) With respect to the storage, acceptance, consumption or use in 561
682-this state of a motor vehicle purchased from any retailer for storage, 562
683-acceptance, consumption or use in this state by any individual who is a 563
684-member of the armed forces of the United States and is on full-time 564
685-active duty in Connecticut and who is considered, under 50 App USC 565
686-574, a resident of another state, or to any such individual and the spouse 566
687-of such individual at a rate of four and one-half per cent of the sales price 567 Substitute Bill No. 1103
652+LCO No. 6688 18 of 25
653+
654+received by the state from the tax imposed under subparagraphs (A) 541
655+and (H) of this subdivision on the sale of a motor vehicle. 542
656+Sec. 9. Subdivision (1) of section 12-411 of the general statutes is 543
657+repealed and the following is substituted in lieu thereof (Effective October 544
658+1, 2021, and applicable to sales occurring on or after October 1, 2021): 545
659+(1) (A) An excise tax is hereby imposed on the storage, acceptance, 546
660+consumption or any other use in this state of tangible personal property 547
661+purchased from any retailer for storage, acceptance, consumption or any 548
662+other use in this state, the acceptance or receipt of any services 549
663+constituting a sale in accordance with subdivision (2) of subsection (a) 550
664+of section 12-407, purchased from any retailer for consumption or use in 551
665+this state, or the storage, acceptance, consumption or any other use in 552
666+this state of tangible personal property which has been manufactured, 553
667+fabricated, assembled or processed from materials by a person, either 554
668+within or without this state, for storage, acceptance, consumption or any 555
669+other use by such person in this state, to be measured by the sales price 556
670+of materials, at the rate of six and thirty-five-hundredths per cent of the 557
671+sales price of such property or services, except, in lieu of said rate: 558
672+(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 559
673+house for the first period not exceeding thirty consecutive calendar 560
674+days; 561
675+(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 562
676+establishment for the first period not exceeding thirty consecutive 563
677+calendar days; 564
678+(C) With respect to the storage, acceptance, consumption or use in 565
679+this state of a motor vehicle purchased from any retailer for storage, 566
680+acceptance, consumption or use in this state by any individual who is a 567
681+member of the armed forces of the United States and is on full-time 568
682+active duty in Connecticut and who is considered, under 50 App USC 569
683+574, a resident of another state, or to any such individual and the spouse 570
684+of such individual at a rate of four and one-half per cent of the sales price 571
685+of such vehicle, provided such retailer requires and maintains a 572 Raised Bill No. 1103
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694-of such vehicle, provided such retailer requires and maintains a 568
695-declaration by such individual, prescribed as to form by the 569
696-commissioner and bearing notice to the effect that false statements made 570
697-in such declaration are punishable, or other evidence, satisfactory to the 571
698-commissioner, concerning the purchaser's state of residence under 50 572
699-App USC 574; 573
700-(D) (i) With respect to the acceptance or receipt in this state of labor 574
701-that is otherwise taxable under subparagraph (C) or (G) of subdivision 575
702-(2) of subsection (a) of section 12-407 on existing vessels and repair or 576
703-maintenance services on vessels occurring on and after July 1, 1999, such 577
704-services shall be exempt from such tax; 578
705-(ii) (I) With respect to the storage, acceptance or other use of a vessel 579
706-in this state, at the rate of two and ninety-nine-hundredths per cent, 580
707-except that such storage, acceptance or other use shall be exempt from 581
708-such tax if such vessel is docked in this state for sixty or fewer days in a 582
709-calendar year; 583
710-(II) With respect to the storage, acceptance or other use of a motor for 584
711-a vessel or a trailer used for transporting a vessel in this state, at the rate 585
712-of two and ninety-nine-hundredths per cent; 586
713-(III) With respect to the storage, acceptance or other use of dyed diesel 587
714-fuel, as defined in subsection (d) of section 12-487, exclusively for 588
715-marine purposes, at the rate of two and ninety-nine-hundredths per 589
716-cent; 590
717-(E) (i) With respect to the acceptance or receipt in this state of 591
718-computer and data processing services purchased from any retailer for 592
719-consumption or use in this state occurring on or after July 1, 2001, at the 593
720-rate of one per cent of such services, and (ii) with respect to the 594
721-acceptance or receipt in this state of Internet access services, on and after 595
722-July 1, 2001, such services shall be exempt from such tax; 596
723-(F) With respect to the acceptance or receipt in this state of patient 597
724-care services purchased from any retailer for consumption or use in this 598 Substitute Bill No. 1103
689+LCO No. 6688 19 of 25
690+
691+declaration by such individual, prescribed as to form by the 573
692+commissioner and bearing notice to the effect that false statements made 574
693+in such declaration are punishable, or other evidence, satisfactory to the 575
694+commissioner, concerning the purchaser's state of residence under 50 576
695+App USC 574; 577
696+(D) (i) With respect to the acceptance or receipt in this state of labor 578
697+that is otherwise taxable under subparagraph (C) or (G) of subdivision 579
698+(2) of subsection (a) of section 12-407 on existing vessels and repair or 580
699+maintenance services on vessels occurring on and after July 1, 1999, such 581
700+services shall be exempt from such tax; 582
701+(ii) (I) With respect to the storage, acceptance or other use of a vessel 583
702+in this state, at the rate of two and ninety-nine-hundredths per cent, 584
703+except that such storage, acceptance or other use shall be exempt from 585
704+such tax if such vessel is docked in this state for sixty or fewer days in a 586
705+calendar year; 587
706+(II) With respect to the storage, acceptance or other use of a motor for 588
707+a vessel or a trailer used for transporting a vessel in this state, at the rate 589
708+of two and ninety-nine-hundredths per cent; 590
709+(III) With respect to the storage, acceptance or other use of dyed diesel 591
710+fuel, as defined in subsection (d) of section 12-487, exclusively for 592
711+marine purposes, at the rate of two and ninety-nine-hundredths per 593
712+cent; 594
713+(E) (i) With respect to the acceptance or receipt in this state of 595
714+computer and data processing services purchased from any retailer for 596
715+consumption or use in this state occurring on or after July 1, 2001, at the 597
716+rate of one per cent of such services, and (ii) with respect to the 598
717+acceptance or receipt in this state of Internet access services, on and after 599
718+July 1, 2001, such services shall be exempt from such tax; 600
719+(F) With respect to the acceptance or receipt in this state of patient 601
720+care services purchased from any retailer for consumption or use in this 602
721+state for which payment is received by the hospital on or after July 1, 603 Raised Bill No. 1103
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730724
731-state for which payment is received by the hospital on or after July 1, 599
732-1999, and prior to July 1, 2001, at the rate of five and three-fourths per 600
733-cent and on and after July 1, 2001, such services shall be exempt from 601
734-such tax; 602
735-(G) With respect to the rental or leasing of a passenger motor vehicle 603
736-for a period of thirty consecutive calendar days or less, at a rate of nine 604
737-and thirty-five-hundredths per cent; 605
738-(H) With respect to the acceptance or receipt in this state of (i) a motor 606
739-vehicle for a sales price exceeding fifty thousand dollars, at a rate of 607
740-seven and three-fourths per cent on the entire sales price, (ii) jewelry, 608
741-whether real or imitation, for a sales price exceeding five thousand 609
742-dollars, at a rate of seven and three-fourths per cent on the entire sales 610
743-price, and (iii) an article of clothing or footwear intended to be worn on 611
744-or about the human body, a handbag, luggage, umbrella, wallet or 612
745-watch for a sales price exceeding one thousand dollars, at a rate of seven 613
746-and three-fourths per cent on the entire sales price. For purposes of this 614
747-subparagraph, "motor vehicle" has the meaning provided in section 14-615
748-1, but does not include a motor vehicle subject to the provisions of 616
749-subparagraph (C) of this subdivision, a motor vehicle having a gross 617
750-vehicle weight rating over twelve thousand five hundred pounds, or a 618
751-motor vehicle having a gross vehicle weight rating of twelve thousand 619
752-five hundred pounds or less that is not used for private passenger 620
753-purposes, but is designed or used to transport merchandise, freight or 621
754-persons in connection with any business enterprise and issued a 622
755-commercial registration or more specific type of registration by the 623
756-Department of Motor Vehicles; 624
757-(I) With respect to the acceptance or receipt in this state of meals, as 625
758-defined in subdivision (13) of section 12-412, sold by an eating 626
759-establishment, caterer or grocery store; and spirituous, malt or vinous 627
760-liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 628
761-at bars and soda fountains, or in connection therewith; in addition to the 629
762-tax imposed under subparagraph (A) of this subdivision, at the rate of 630
763-one per cent; 631 Substitute Bill No. 1103
725+LCO No. 6688 20 of 25
726+
727+1999, and prior to July 1, 2001, at the rate of five and three-fourths per 604
728+cent and on and after July 1, 2001, such services shall be exempt from 605
729+such tax; 606
730+(G) With respect to the rental or leasing of a passenger motor vehicle 607
731+for a period of thirty consecutive calendar days or less, at a rate of nine 608
732+and thirty-five-hundredths per cent; 609
733+(H) With respect to the acceptance or receipt in this state of (i) a motor 610
734+vehicle for a sales price exceeding fifty thousand dollars, at a rate of 611
735+seven and three-fourths per cent on the entire sales price, (ii) jewelry, 612
736+whether real or imitation, for a sales price exceeding five thousand 613
737+dollars, at a rate of seven and three-fourths per cent on the entire sales 614
738+price, and (iii) an article of clothing or footwear intended to be worn on 615
739+or about the human body, a handbag, luggage, umbrella, wallet or 616
740+watch for a sales price exceeding one thousand dollars, at a rate of seven 617
741+and three-fourths per cent on the entire sales price. For purposes of this 618
742+subparagraph, "motor vehicle" has the meaning provided in section 14-619
743+1, but does not include a motor vehicle subject to the provisions of 620
744+subparagraph (C) of this subdivision, a motor vehicle having a gross 621
745+vehicle weight rating over twelve thousand five hundred pounds, or a 622
746+motor vehicle having a gross vehicle weight rating of twelve thousand 623
747+five hundred pounds or less that is not used for private passenger 624
748+purposes, but is designed or used to transport merchandise, freight or 625
749+persons in connection with any business enterprise and issued a 626
750+commercial registration or more specific type of registration by the 627
751+Department of Motor Vehicles; 628
752+(I) With respect to the acceptance or receipt in this state of meals, as 629
753+defined in subdivision (13) of section 12-412, sold by an eating 630
754+establishment, caterer or grocery store; and spirituous, malt or vinous 631
755+liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 632
756+at bars and soda fountains, or in connection therewith; in addition to the 633
757+tax imposed under subparagraph (A) of this subdivision, at the rate of 634
758+one per cent; 635 Raised Bill No. 1103
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769761
770-(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 632
771-this subdivision, with respect to the storage, acceptance, consumption 633
772-or use in this state of a motorcycle that exceeds the maximum decibel 634
773-level permitted pursuant to section 14-80a and any regulations adopted 635
774-thereunder, at the rate of fifty per cent; 636
775-(ii) With respect to the storage, acceptance, consumption or use in this 637
776-state of an aftermarket motorcycle muffler that exceeds the maximum 638
777-decibel level permitted pursuant to section 14-80a and any regulations 639
778-adopted thereunder, at the rate of fifty per cent; 640
779-[(J)] (K) (i) For calendar quarters ending on or after September 30, 641
780-2019, the commissioner shall deposit into the regional planning 642
781-incentive account, established pursuant to section 4-66k, six and seven-643
782-tenths per cent of the amounts received by the state from the tax 644
783-imposed under subparagraph (B) of this subdivision and ten and seven-645
784-tenths per cent of the amounts received by the state from the tax 646
785-imposed under subparagraph (G) of this subdivision; 647
786-(ii) For calendar quarters ending on or after September 30, 2018, the 648
787-commissioner shall deposit into the Tourism Fund established under 649
788-section 10-395b ten per cent of the amounts received by the state from 650
789-the tax imposed under subparagraph (B) of this subdivision; 651
790-[(K)] (L) For calendar months commencing on or after July 1, 2021, 652
791-the commissioner shall deposit into said municipal revenue sharing 653
792-account seven and nine-tenths per cent of the amounts received by the 654
793-state from the tax imposed under subparagraph (A) of this subdivision; 655
794-and 656
795-[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 657
796-the commissioner shall deposit into said Special Transportation Fund 658
797-seven and nine-tenths per cent of the amounts received by the state from 659
798-the tax imposed under subparagraph (A) of this subdivision; 660
799-(ii) For calendar months commencing on or after July 1, 2018, but 661
800-prior to July 1, 2019, the commissioner shall deposit into the Special 662 Substitute Bill No. 1103
762+LCO No. 6688 21 of 25
763+
764+(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 636
765+this subdivision, with respect to the storage, acceptance, consumption 637
766+or use in this state of a motorcycle that exceeds the maximum decibel 638
767+level permitted pursuant to section 14-80a and any regulations adopted 639
768+thereunder, at the rate of fifty per cent; 640
769+(ii) With respect to the storage, acceptance, consumption or use in this 641
770+state of an aftermarket motorcycle muffler that exceeds the maximum 642
771+decibel level permitted pursuant to section 14-80a and any regulations 643
772+adopted thereunder, at the rate of fifty per cent; 644
773+[(J)] (K) (i) For calendar quarters ending on or after September 30, 645
774+2019, the commissioner shall deposit into the regional planning 646
775+incentive account, established pursuant to section 4-66k, six and seven-647
776+tenths per cent of the amounts received by the state from the tax 648
777+imposed under subparagraph (B) of this subdivision and ten and seven-649
778+tenths per cent of the amounts received by the state from the tax 650
779+imposed under subparagraph (G) of this subdivision; 651
780+(ii) For calendar quarters ending on or after September 30, 2018, the 652
781+commissioner shall deposit into the Tourism Fund established under 653
782+section 10-395b ten per cent of the amounts received by the state from 654
783+the tax imposed under subparagraph (B) of this subdivision; 655
784+[(K)] (L) For calendar months commencing on or after July 1, 2021, 656
785+the commissioner shall deposit into said municipal revenue sharing 657
786+account seven and nine-tenths per cent of the amounts received by the 658
787+state from the tax imposed under subparagraph (A) of this subdivision; 659
788+and 660
789+[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 661
790+the commissioner shall deposit into said Special Transportation Fund 662
791+seven and nine-tenths per cent of the amounts received by the state from 663
792+the tax imposed under subparagraph (A) of this subdivision; 664
793+(ii) For calendar months commencing on or after July 1, 2018, but 665
794+prior to July 1, 2019, the commissioner shall deposit into the Special 666 Raised Bill No. 1103
801795
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806797
807-Transportation Fund established under section 13b-68 eight per cent of 663
808-the amounts received by the state from the tax imposed under 664
809-subparagraphs (A) and (H) of this subdivision on the acceptance or 665
810-receipt in this state of a motor vehicle; 666
811-(iii) For calendar months commencing on or after July 1, 2019, but 667
812-prior to July 1, 2020, the commissioner shall deposit into the Special 668
813-Transportation Fund established under section 13b-68 seventeen per 669
814-cent of the amounts received by the state from the tax imposed under 670
815-subparagraphs (A) and (H) of this subdivision on the acceptance or 671
816-receipt in this state of a motor vehicle; 672
817-(iv) For calendar months commencing on or after July 1, 2020, but 673
818-prior to July 1, 2021, the commissioner shall deposit into the Special 674
819-Transportation Fund established under section 13b-68 twenty-five per 675
820-cent of the amounts received by the state from the tax imposed under 676
821-subparagraphs (A) and (H) of this subdivision on the acceptance or 677
822-receipt in this state of a motor vehicle; 678
823-(v) For calendar months commencing on or after July 1, 2021, but 679
824-prior to July 1, 2022, the commissioner shall deposit into the Special 680
825-Transportation Fund established under section 13b-68 seventy-five per 681
826-cent of the amounts received by the state from the tax imposed under 682
827-subparagraphs (A), [and] (H) and (J)(i) of this subdivision on the 683
828-acceptance or receipt in this state of a motor vehicle; and 684
829-(vi) For calendar months commencing on or after July 1, 2022, the 685
830-commissioner shall deposit into the Special Transportation Fund 686
831-established under section 13b-68 one hundred per cent of the amounts 687
832-received by the state from the tax imposed under subparagraphs (A), 688
833-[and] (H) and (J)(i) of this subdivision on the acceptance or receipt in 689
834-this state of a motor vehicle. 690
798+LCO No. 6688 22 of 25
799+
800+Transportation Fund established under section 13b-68 eight per cent of 667
801+the amounts received by the state from the tax imposed under 668
802+subparagraphs (A) and (H) of this subdivision on the acceptance or 669
803+receipt in this state of a motor vehicle; 670
804+(iii) For calendar months commencing on or after July 1, 2019, but 671
805+prior to July 1, 2020, the commissioner shall deposit into the Special 672
806+Transportation Fund established under section 13b-68 seventeen per 673
807+cent of the amounts received by the state from the tax imposed under 674
808+subparagraphs (A) and (H) of this subdivision on the acceptance or 675
809+receipt in this state of a motor vehicle; 676
810+(iv) For calendar months commencing on or after July 1, 2020, but 677
811+prior to July 1, 2021, the commissioner shall deposit into the Special 678
812+Transportation Fund established under section 13b-68 twenty-five per 679
813+cent of the amounts received by the state from the tax imposed under 680
814+subparagraphs (A) and (H) of this subdivision on the acceptance or 681
815+receipt in this state of a motor vehicle; 682
816+(v) For calendar months commencing on or after July 1, 2021, but 683
817+prior to July 1, 2022, the commissioner shall deposit into the Special 684
818+Transportation Fund established under section 13b-68 seventy-five per 685
819+cent of the amounts received by the state from the tax imposed under 686
820+subparagraphs (A) and (H) of this subdivision on the acceptance or 687
821+receipt in this state of a motor vehicle; and 688
822+(vi) For calendar months commencing on or after July 1, 2022, the 689
823+commissioner shall deposit into the Special Transportation Fund 690
824+established under section 13b-68 one hundred per cent of the amounts 691
825+received by the state from the tax imposed under subparagraphs (A) 692
826+and (H) of this subdivision on the acceptance or receipt in this state of a 693
827+motor vehicle. 694
828+Sec. 10. Section 14-49b of the general statutes is repealed and the 695
829+following is substituted in lieu thereof (Effective October 1, 2021): 696
830+(a) For each new registration or renewal of registration of any motor 697 Raised Bill No. 1103
831+
832+
833+
834+LCO No. 6688 23 of 25
835+
836+vehicle with the Commissioner of Motor Vehicles pursuant to this 698
837+chapter, the person registering such vehicle shall pay to the 699
838+commissioner a fee of fifteen dollars for registration for a triennial 700
839+period, ten dollars for registration for a biennial period and five dollars 701
840+for registration for an annual period, except that any individual who is 702
841+sixty-five years of age or older on or after January 1, 1994, may, at the 703
842+discretion of such individual, pay the fee for a one-year period if such 704
843+individual obtains a one-year registration under subsection (a) of 705
844+section 14-49. The provisions of this subsection shall not apply to any 706
845+motor vehicle that is not self-propelled, that is electrically powered, or 707
846+that is exempted from payment of a registration fee. This fee may be 708
847+identified as the "federal Clean Air Act fee" on any registration form 709
848+provided by the commissioner. Payments collected pursuant to the 710
849+provisions of this section shall be deposited as follows: (1) Fifty-seven 711
850+and one-half per cent of such payments collected shall be deposited into 712
851+the Special Transportation Fund established pursuant to section 13b-68, 713
852+and (2) forty-two and one-half per cent of such payments collected shall 714
853+be deposited into the General Fund. The fee required by this subsection 715
854+is in addition to any other fees prescribed by any other provision of this 716
855+title for the registration of a motor vehicle. No part of the federal Clean 717
856+Air Act fee shall be subject to a refund under subsection (z) of section 718
857+14-49. 719
858+(b) (1) For each new registration or renewal of registration of any 720
859+motor vehicle with the Commissioner of Motor Vehicles pursuant to this 721
860+chapter, the person registering such vehicle shall pay to the 722
861+commissioner a fee of fifteen dollars for registration for a triennial 723
862+period or ten dollars for registration for a biennial period for the 724
863+following registration types: Passenger, motorcycle, motor home, 725
864+combination or antique. Any person who is sixty-five years or older and 726
865+who obtains a one-year registration renewal under section 14-49 for 727
866+such registration type shall pay five dollars for the annual registration 728
867+period. The provisions of this subsection shall not apply to any motor 729
868+vehicle that is not self-propelled or that is exempted from payment of a 730
869+registration fee. 731 Raised Bill No. 1103
870+
871+
872+
873+LCO No. 6688 24 of 25
874+
875+(2) On and after October 1, 2021, any person registering or renewing 732
876+the registration of any motor vehicle under subdivision (1) of this 733
877+subsection shall only be required to pay the fee under said subdivision 734
878+for one such vehicle. 735
879+(3) This fee shall be identified as the "Passport to the Parks Fee" on 736
880+[any] the applicable registration form provided by the commissioner. 737
881+Payments collected pursuant to the provisions of this subsection shall 738
882+be deposited in the Passport to the Parks account established pursuant 739
883+to section 23-15h. The fee required by this subsection is in addition to 740
884+any other fees prescribed by any other provision of this title for the 741
885+registration of a motor vehicle. No part of the "Passport to the Parks Fee" 742
886+shall be subject to a refund under subsection (z) of section 14-49. 743
835887 This act shall take effect as follows and shall amend the following
836888 sections:
837889
838-Section 1 October 1, 2021 14-164c(c) Substitute Bill No. 1103
839-
840-
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844-
890+Section 1 October 1, 2021 14-164c(c)
845891 Sec. 2 October 1, 2021 New section
846892 Sec. 3 October 1, 2021 New section
847893 Sec. 4 October 1, 2021 22a-6a
848894 Sec. 5 October 1, 2021 22a-6b(a)
849895 Sec. 6 October 1, 2021 22a-9
850896 Sec. 7 October 1, 2021, and
851897 applicable to sales
852898 occurring on or after
853899 October 1, 2021
854900 12-431(a)(1)
855901 Sec. 8 October 1, 2021, and
856902 applicable to sales
857903 occurring on or after
858904 October 1, 2021
859905 12-408(1)
860906 Sec. 9 October 1, 2021, and
861907 applicable to sales
862908 occurring on or after
863909 October 1, 2021
864910 12-411(1)
911+Sec. 10 October 1, 2021 14-49b
865912
866-Statement of Legislative Commissioners:
867-In Section 2(a)(1), "that is subject to such requirements" was added for
868-clarity; Section 2(a)(3) was deleted to eliminate redundant language; and
869-in Sections 8(1)(N)(v) and (vi) and 9(1)(M)(v) and (vi), references to
870-Subpara. (J)(i) were added for accuracy.
913+Statement of Purpose:
914+To require emissions and decibel level testing for motor vehicles and
915+motorcycles, establish a higher rate of sales and use taxes for Raised Bill No. 1103
871916
872-FIN Joint Favorable Subst.
917+
918+
919+LCO No. 6688 25 of 25
920+
921+motorcycles and aftermarket motorcycle mufflers that exceed the
922+maximum allowable decibel level and limit the Passport to the Parks fee
923+to one vehicle per owner.
924+[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
925+that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
926+underlined.]
873927