OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
HB-5477
AN ACT CONCERNING SALES TAX REMITTANCE FOR CERTAIN
MARKETPLACE FACILITATOR TRANSACTIONS.
Primary Analyst: EW 4/19/22
Contributing Analyst(s):
Reviewer: MM
OFA Fiscal Note
State Impact: None
Municipal Impact: None
Explanation
The bill has no fiscal impact by exempting marketplace facilitators
from collecting and remitting sales tax on behalf of rental car companies
for which they facilitate rentals. In effect, the bill makes the rental car
companies responsible for the collection and remittance of the tax on
such rentals.
The Out Years
State Impact: None
Municipal Impact: None