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repealed and the following is substituted in lieu thereof (Effective October 2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