Connecticut 2022 Regular Session

Connecticut House Bill HB05477 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	LCO 3268 \\PRDFS1\HCOUSERS\BARRYJN\WS\2022HB-05477-R01-
4		-	HB.docx
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	4	+	LCO No. 3268 1 of 3
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7	6		General Assembly Raised Bill No. 5477
8	7		February Session, 2022
9	8		LCO No. 3268
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12	11		Referred to Committee on FINANCE, REVENUE AND
13	12		BONDING
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15	14
16	15		Introduced by:
17	16		(FIN)
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21	21		AN ACT CONCERNING SALES TAX REMITTANCE FOR CERTAIN
22	22		MARKETPLACE FACILITATOR TRANSACTIONS.
23	23		Be it enacted by the Senate and House of Representatives in General
24	24		Assembly convened:
25	25
26	26		Section 1. Subsections (a) and (b) of section 12-408e of the general 1
27	27		statutes are repealed and the following is substituted in lieu thereof 2
28	28		(Effective from passage): 3
29	29		(a) As used in this section: 4
30	30		(1) "Marketplace facilitator" means any person who (A) facilitates 5
31	31		retail sales of at least two hundred fifty thousand dollars during the 6
32	32		prior twelve-month period by marketplace sellers by providing a forum 7
33	33		that lists or advertises tangible personal property subject to tax under 8
34	34		this chapter or taxable services, including digital goods, for sale by such 9
35	35		marketplace sellers, (B) directly or indirectly through agreements or 10
36	36		arrangements with third parties, collects receipts from the customer and 11
37	37		remits payments to the marketplace sellers, and (C) receives 12
38	38		compensation or other consideration for such services; 13 Raised Bill No. 5477
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41		-	LCO 3268 {\\PRDFS1\HCOUSERS\BARRYJN\WS\2022HB-05477-
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	42	+	LCO No. 3268 2 of 3
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45	44		(2) "Marketplace seller" means any person who has an agreement 14
46	45		with a marketplace facilitator regarding retail sales of such person, 15
47	46		whether or not such person is required to obtain a permit under section 16
48	47		12-409; and 17
49	48		(3) "Forum" means a physical or electronic place, including, but not 18
50	49		limited to, a store, a booth, an Internet web site, a catalog or a dedicated 19
51	50		sales software application, where tangible personal property or taxable 20
52	51		services are offered for sale. 21
53	52		(b) (1) A marketplace facilitator shall be considered the retailer of 22
54	53		each sale such facilitator facilitates on its forum for a marketplace seller. 23
55	54		Each marketplace facilitator shall [(1)] (A) be required to collect and 24
56	55		remit for each such sale any tax imposed under section 12-408, [(2)] (B) 25
57	56		be responsible for all obligations imposed under this chapter as if such 26
58	57		marketplace facilitator was the retailer of such sale, and [(3)] (C) in 27
59	58		accordance with the provisions of subdivision (3) of section 12-426, keep 28
60	59		such records and information as may be required by the Commissioner 29
61	60		of Revenue Services to ensure proper collection and remittance of [said] 30
62	61		such tax. 31
63	62		(2) The provisions of subdivision (1) of this subsection shall not apply 32
64	63		to the facilitation by a marketplace facilitator of the rental of a passenger 33
65	64		motor vehicle or rental truck on behalf of a rental company, as those 34
66	65		terms are defined in section 12-692. 35
67	66		This act shall take effect as follows and shall amend the following
68	67		sections:
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70	69		Section 1 from passage 12-408e(a) and (b)
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72		-	FIN Joint Favorable
	71	+	Statement of Purpose:
	72	+	To specify that a marketplace facilitator facilitating the rental of
	73	+	passenger motor vehicles or rental trucks on behalf of a rental company
	74	+	is not responsible for remitting the sales tax on such transactions.
	75	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	76	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	77	+	underlined.] Raised Bill No. 5477
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