Connecticut 2022 Regular Session

Connecticut Senate Bill SB00484 Compare Versions

Version 1 (Old)

Version 2 (New)

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7	7		General Assembly Raised Bill No. 484
8	8		February Session, 2022
9	9		LCO No. 3999
10	10
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12	12		Referred to Committee on FINANCE, REVENUE AND
13	13		BONDING
14	14
15	15
16	16		Introduced by:
17	17		(FIN)
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21	22		AN ACT CONCERNING EMISSIONS AND DECIBEL LEVEL TESTING
22	23		FOR MOTOR VEHICLES AND THE TAXATION OF CERTAIN
23	24		MOTORCYCLES AND MOTORCYCLE MUFFLERS.
24	25		Be it enacted by the Senate and House of Representatives in General
25	26		Assembly convened:
26	27
27	28		Section 1. Subsection (c) of section 14-164c of the 2022 supplement to 1
28	29		the general statutes is repealed and the following is substituted in lieu 2
29	30		thereof (Effective October 1, 2022): 3
30	31		(c) The commissioner shall adopt regulations, in accordance with 4
31	32		chapter 54, to implement the provisions of this section. Such regulations 5
32	33		shall include provision for a periodic inspection of air pollution control 6
33	34		equipment and compliance with or waiver of exhaust emission 7
34	35		standards or compliance with or waiver of on-board diagnostic 8
35	36		standards or other standards defined by the Commissioner of Energy 9
36	37		and Environmental Protection and approved by the Administrator of 10
37	38		the United States Environmental Protection Agency, compliance with or 11
38	39		waiver of, air pollution control system integrity standards defined by 12
39		-	the Commissioner of Energy and Environmental Protection and 13 Raised Bill No. 484
	40	+	the Commissioner of Energy and Environmental Protection and 13
	41	+	compliance with or waiver of purge system standards defined by the 14 Raised Bill No. 484
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47	47		Commissioner of Energy and Environmental Protection. Such 15
48	48		regulations may provide for an inspection procedure using an on-board 16
49	49		diagnostic information system for all 1996 model year and newer motor 17
50	50		vehicles. Such regulations shall apply to all motor vehicles registered or 18
51	51		which will be registered in this state, and to all motor vehicles sold by a 19
52	52		dealer licensed in this state as required by subsection (n) of this section, 20
53	53		except: (1) Vehicles having a gross weight of more than ten thousand 21
54	54		pounds; (2) vehicles powered by electricity; (3) bicycles with motors 22
55	55		attached; (4) [motorcycles; (5)] vehicles operating with a temporary 23
56	56		registration; [(6)] (5) vehicles manufactured twenty-five or more years 24
57	57		ago; [(7)] (6) new vehicles at the time of initial registration; [(8)] (7) 25
58	58		vehicles registered but not designed primarily for highway use; [(9)] (8) 26
59	59		farm vehicles, as defined in subsection (q) of section 14-49; [(10)] (9) 27
60	60		diesel-powered type II school buses; [(11)] (10) a vehicle operated by a 28
61	61		licensed dealer or repairer either to or from a location of the purchase or 29
62	62		sale of such vehicle or for the purpose of obtaining an official emissions 30
63	63		or safety inspection; [(12)] (11) vehicles that have met the inspection 31
64	64		requirements of section 14-103a and are registered by the commissioner 32
65	65		as composite vehicles; [(13)] (12) electric bicycles, as defined in section 33
66	66		14-1; or [(14)] (13) electric foot scooters, as defined in section 14-1. On 34
67	67		and after July 1, 2002, such regulations shall exempt from the periodic 35
68	68		inspection requirement any vehicle four or less model years of age, 36
69	69		beginning with model year 2003 and the previous three model years, 37
70	70		provided that such exemption shall lapse upon a finding by the 38
71	71		Administrator of the United States Environmental Protection Agency or 39
72	72		by the Secretary of the United States Department of Transportation that 40
73	73		such exemption causes the state to violate applicable federal 41
74	74		environmental or transportation planning requirements. 42
75	75		Notwithstanding any provisions of this subsection, the commissioner 43
76	76		may require an initial emissions inspection and compliance or waiver 44
77	77		prior to registration of a new motor vehicle. If the Commissioner of 45
78	78		Energy and Environmental Protection finds that it is necessary to 46
79	79		inspect motor vehicles [which] that are exempt under subdivision (1) [or 47
80		-	(4)] of this subsection [,] or motor vehicles that are four or less model 48 Raised Bill No. 484
	80	+	(4)] of this subsection [,] or motor vehicles that are four or less model 48
	81	+	years of age in order to achieve compliance with federal law concerning 49 Raised Bill No. 484
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88	87		emission reduction requirements, the Commissioner of Motor Vehicles 50
89	88		may adopt regulations, in accordance with the provisions of chapter 54, 51
90	89		to require the inspection of [motorcycles,] designated motor vehicles 52
91	90		having a gross weight of more than ten thousand pounds or motor 53
92	91		vehicles four or less model years of age. 54
93	92		Sec. 2. (NEW) (Effective October 1, 2022) (a) (1) In addition to the 55
94	93		requirements under subsection (c) of section 14-164c of the general 56
95	94		statutes, as amended by this act, and any regulations adopted 57
96	95		thereunder regarding periodic inspection of air pollution control 58
97	96		equipment, exhaust emission standards, air pollution control system 59
98	97		integrity standards and purge system standards, each motor vehicle, as 60
99	98		defined in section 14-1 of the general statutes, that is subject to such 61
100	99		requirements shall undergo periodic inspection of the maximum decibel 62
101	100		level produced by such vehicle. Such decibel level inspection shall be 63
102	101		conducted at the time a motor vehicle is presented for inspection 64
103	102		pursuant to subsection (c) of section 14-164c of the general statutes, as 65
104	103		amended by this act. 66
105	104		(2) The maximum decibel level for a motor vehicle shall not exceed 67
106	105		the maximum decibel level permitted pursuant to section 14-80a of the 68
107	106		general statutes and any regulations adopted thereunder, when the 69
108	107		decibel level is measured in accordance with the provisions of 70
109	108		subsection (c) of section 14-80a of the general statutes. 71
110	109		(b) The Commissioner of Energy and Environmental Protection shall 72
111	110		consult with the Commissioner of Motor Vehicles and furnish the 73
112	111		commissioner with technical information, including testing techniques, 74
113	112		standards and instructions for (1) emission control features and 75
114	113		equipment for motorcycles, and (2) decibel level inspections for motor 76
115	114		vehicles. Such standards shall be consistent with provisions of federal 77
116	115		law, if any, relating to control of emissions from the motorcycles 78
117	116		concerned or any regulations adopted by the Commissioner of Energy 79
118	117		and Environmental Protection or to maximum decibel levels for the 80
119		-	motor vehicles concerned. Such standards shall be periodically 81 Raised Bill No. 484
	118	+	motor vehicles concerned. Such standards shall be periodically 81
	119	+	reviewed by the Commissioner of Energy and Environmental 82 Raised Bill No. 484
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126		-	reviewed by the Commissioner of Energy and Environmental 82
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127	125		Protection and revised, if necessary, to achieve the objectives of the 83
128	126		motorcycle emission inspection program and the motor vehicle decibel 84
129	127		level inspection program. 85
130	128		(c) The Commissioner of Motor Vehicles may enter into a negotiated 86
131	129		inspection agreement or agreement with an independent contractor or 87
132	130		contractors, in accordance with the provisions of section 14-164c of the 88
133	131		general statutes, as amended by this act, to provide for the leasing, 89
134	132		construction, equipping, maintenance or operation of a system of official 90
135	133		emissions inspection stations in such numbers and locations as may be 91
136	134		required to provide motorcycle owners reasonably convenient access to 92
137	135		inspection facilities and motor vehicle owners reasonably convenient 93
138	136		access to decibel level inspection. The commissioner may amend any 94
139	137		negotiated inspection agreement entered into with an independent 95
140	138		contractor or contractors, pursuant to section 14-164c of the general 96
141	139		statutes, as amended by this act, to allow an existing inspection facility 97
142	140		to provide emissions inspection services to motorcycle owners and 98
143	141		decibel level inspection services to motor vehicle owners. Any such 99
144	142		contractor and inspection facility under this subsection shall be subject 100
145	143		to and comply with the applicable provisions set forth in section 14-164c 101
146	144		of the general statutes, as amended by this act. 102
147	145		(d) (1) The Commissioner of Motor Vehicles, with approval of the 103
148	146		Secretary of the Office of Policy and Management, shall establish, and 104
149	147		from time to time modify, the inspection fees, not to exceed twenty 105
150	148		dollars for each biennial inspection or reinspection required pursuant to 106
151	149		this section for the inspection of emission control features and 107
152	150		equipment for motorcycles. The commissioner may establish, and from 108
153	151		time to time modify, an additional fee for the inspection of the decibel 109
154	152		levels of motor vehicles, provided such fee does not exceed the fee for a 110
155	153		biennial inspection or reinspection required for emission controls 111
156	154		features and equipment. Such fees shall be paid in a manner prescribed 112
157	155		by the commissioner. If the costs to the state of the inspection program, 113
158		-	including administrative costs and payments to any independent 114 Raised Bill No. 484
	156	+	including administrative costs and payments to any independent 114
	157	+	contractor, exceed the income from such fees, such excess costs shall be 115
	158	+	borne by the state. 116 Raised Bill No. 484
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165		-	~~contractor, exceed the income from such fees,~~ ~~such excess costs shall be 115~~
166		-	~~borne by the state. 116~~
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167	164		(2) Any person whose vehicle has been inspected at an official 117
168	165		emissions inspection station shall, if such vehicle is found not to comply 118
169	166		with any required standards, have the vehicle repaired and have the 119
170	167		right within sixty consecutive calendar days to return such vehicle to 120
171	168		the same official emissions inspection station for one reinspection 121
172	169		without charge, provided, where the sixtieth day falls on a Sunday, legal 122
173	170		holiday or a day on which the commissioner has established that special 123
174	171		circumstances or conditions exist that have caused emissions inspection 124
175	172		to be impracticable, such person may return such vehicle for 125
176	173		reinspection on the next day. The commissioner shall assess a late fee of 126
177	174		twenty dollars against the owner of a motor vehicle who has not 127
178	175		presented such motor vehicle for (A) an emissions inspection within 128
179	176		thirty days following the expiration date of the assigned inspection 129
180	177		period, (B) a reinspection within sixty days following a failure of an 130
181	178		emissions inspection or a decibel level inspection, or (C) both 131
182	179		subparagraphs (A) and (B) of this subdivision. The commissioner may 132
183	180		waive such late fee when it is proven to the commissioner's satisfaction 133
184	181		that the failure to have the vehicle inspected within thirty days of the 134
185	182		assigned inspection period or during the sixty-day reinspection period 135
186	183		was due to exigent circumstances. If ownership of the motor vehicle has 136
187	184		been transferred, the new owner shall have such motor vehicle 137
188	185		inspected within thirty days of the registration of such motor vehicle. 138
189	186		After the expiration of such thirty-day period, the commissioner shall 139
190	187		require the payment of the late fee specified in this subdivision. If the 140
191	188		thirtieth day falls on a Sunday, legal holiday or a day on which the 141
192	189		commissioner has established that special circumstances or conditions 142
193	190		exist that have caused emissions inspection to be impracticable, such 143
194	191		vehicle may be inspected on the next day and no late fee shall be 144
195	192		assessed. 145
196	193		(e) The Commissioner of Motor Vehicles may adopt regulations, in 146
197		-	accordance with the provisions of chapter 54 of the general statutes, to 147 Raised Bill No. 484
	194	+	accordance with the provisions of chapter 54 of the general statutes, to 147
	195	+	implement the provisions of this section. 148
	196	+	Sec. 3. (NEW) (Effective October 1, 2022) (a) No person shall fail to 149
	197	+	maintain in good working order or remove, dismantle or otherwise 150 Raised Bill No. 484
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204		-	implement the provisions of this section. 148
205		-	Sec. 3. (NEW) (Effective October 1, 2022) (a) No person shall fail to 149
206		-	maintain in good working order or remove, dismantle or otherwise 150
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207	203		cause to be inoperative any equipment or feature of a motor vehicle that 151
208	204		limits the maximum decibel level produced by such motor vehicle to a 152
209	205		level that is equal to or below the maximum decibel level permitted 153
210	206		pursuant to section 14-80a of the general statutes and any regulations 154
211	207		adopted thereunder. Any such failure to maintain in good working 155
212	208		order or removal, dismantling or causing of inoperability shall subject 156
213	209		the owner thereof to revocation of registration for such vehicle by the 157
214	210		Commissioner of Motor Vehicles unless all parts and equipment 158
215	211		constituting elements of decibel control have been made operable and 159
216	212		in good working order within sixty days of notice by said commissioner 160
217	213		of such violation. Any such failure shall be considered a failure to 161
218	214		comply with the periodic inspection requirements established under 162
219	215		subsection (a) of section 2 of this act. As used in this section, "motor 163
220	216		vehicle" has the same meaning as provided in section 14-1 of the general 164
221	217		statutes. 165
222	218		(b) No motor vehicle subject to the inspection requirements of section 166
223	219		2 of this act shall be operated upon the highways of this state unless such 167
224	220		vehicle has been presented for inspection in accordance with a schedule 168
225	221		for inspection and compliance as established by the commissioner. The 169
226	222		commissioner shall grant waivers from compliance with standards for 170
227	223		vehicles that fail any required inspection and require an unreasonable 171
228	224		cost of repair, as determined by the commissioner, to bring the vehicle 172
229	225		into compliance. The commissioner may determine compliance of a 173
230	226		vehicle that has failed a decibel level retest by means of a complete 174
231	227		physical and functional diagnosis and inspection of the vehicle, 175
232	228		showing that no additional noise-related repairs are needed. An 176
233	229		extension of time, not to exceed the period of inspection frequency, may 177
234	230		be granted to obtain needed repairs on a vehicle in the case of economic 178
235	231		hardship of the owner. Only one such extension may be granted for any 179
236		-	vehicle. 180 Raised Bill No. 484
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	232	+	vehicle. 180
243	233		(c) No motor vehicle dealer or repairer licensed under section 14-52 181
244	234		of the general statutes shall sell any motor vehicle unless such motor 182
245	235		vehicle (1) is in compliance with subsections (a) and (b) of section 2 of 183
246		-	this act and any regulations adopted under section 2 of this act, and (2) 184
	236	+	this act and any regulations adopted under section 2 of this act, and (2) 184 Raised Bill No. 484
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247	242		has passed an emissions and decibel level inspection conducted in 185
248	243		accordance with said subsections and regulations. No person, firm or 186
249	244		corporation shall operate or allow to be operated any motor vehicle that 187
250	245		has not been inspected and found to be in compliance with the 188
251	246		provisions of section 2 of this act and any regulations adopted 189
252	247		thereunder. Operation in violation of said subsections or regulations 190
253	248		shall be an infraction for each violation, except that the fine for a first 191
254	249		violation shall be fifty dollars. The commissioner may deny the issuance 192
255	250		of registration to the owner of a motor vehicle, or the renewal of 193
256	251		registration to any such owner, or suspend or revoke any registration 194
257	252		that has been issued, if such motor vehicle is not in compliance with the 195
258	253		inspection requirements of section 2 of this act, or such owner has failed 196
259	254		to pay any fee required by the provisions of section 2 of this act. 197
260	255		(d) Each motor vehicle dealer and repairer shall include with each 198
261	256		sales tax return filed with the Department of Revenue Services a 199
262	257		statement attesting that each motor vehicle sold during the period for 200
263	258		which such return is filed was in compliance with the provisions of 201
264	259		subdivision (2) of subsection (a) of section 2 of this act at the time of the 202
265	260		sale. 203
266	261		(e) The commissioner may adopt regulations, in accordance with the 204
267	262		provisions of chapter 54 of the general statutes, to implement the 205
268	263		provisions of this section. 206
269	264		Sec. 4. Section 22a-6a of the 2022 supplement to the general statutes 207
270	265		is repealed and the following is substituted in lieu thereof (Effective 208
271	266		October 1, 2022): 209
272	267		(a) Any person who knowingly or negligently violates any provision 210
273	268		of section 14-100b, [or] 14-164c, as amended by this act, or section 2 of 211
274		-	this act, subdivision (3) of subsection (b) of section 15-121, section 15-212 Raised Bill No. 484
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	269	+	this act, subdivision (3) of subsection (b) of section 15-121, section 15-212
281	270		171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 441, 213
282	271		section 22a-69 or 22a-74, subsection (b) of section 22a-134p, sections 22a-214
283	272		148 to 22a-150, inclusive, 22a-153, 22a-154, 22a-157, 22a-158, 22a-162, 215
284		-	22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 216
	273	+	22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 216 Raised Bill No. 484
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285	279		22a-190, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 217
286	280		22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 218
287	281		22a-361, 22a-362, 22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, 219
288	282		inclusive, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-220
289	283		449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or 221
290	284		any regulation, order or permit adopted or issued thereunder by the 222
291	285		Commissioner of Energy and Environmental Protection shall be liable 223
292	286		to the state for the reasonable costs and expenses of the state in 224
293	287		detecting, investigating, controlling and abating such violation. Such 225
294	288		person shall also be liable to the state for the reasonable costs and 226
295	289		expenses of the state in restoring the air, waters, lands and other natural 227
296	290		resources of the state, including plant, wild animal and aquatic life to 228
297	291		their former condition insofar as practicable and reasonable, or, if 229
298	292		restoration is not practicable or reasonable, for any damage, temporary 230
299	293		or permanent, caused by such violation to the air, waters, lands or other 231
300	294		natural resources of the state, including plant, wild animal and aquatic 232
301	295		life and to the public trust therein. Institution of a suit to recover for such 233
302	296		damage, costs and expenses shall not preclude the application of any 234
303	297		other remedies. 235
304	298		(b) Whenever two or more persons knowingly or negligently violate 236
305	299		any provision of section 14-100b, [or] 14-164c, as amended by this act, or 237
306	300		section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 238
307	301		section 15-171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 239
308	302		441, subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 240
309	303		22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 241
310	304		22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 22a-336, 22a-342, 242
311	305		22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 22a-361, 22a-362, 243
312	306		22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, inclusive, 22a-416, 22a-244
313	307		417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 245
314		-	22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 246 Raised Bill No. 484
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	308	+	22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 246
321	309		permit adopted or issued thereunder by the commissioner and 247
322	310		responsibility for the damage caused thereby is not reasonably 248
323	311		apportionable, such persons shall, subject to a right of equal 249
324		-	contribution, be jointly and severally liable under this section. 250
	312	+	contribution, be jointly and severally liable under this section. 250 Raised Bill No. 484
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325	318		(c) Any person whose acts outside Connecticut contribute to 251
326	319		environmental damage in Connecticut shall be subject to suit under this 252
327	320		section if such person is subject to in personam jurisdiction within this 253
328	321		state pursuant to section 52-59b, or if such person, in person or through 254
329	322		an agent, expects or should reasonably expect his acts outside this state 255
330	323		to have an effect upon the environment in this state and process upon 256
331	324		any such person shall be served in the manner set forth in section 52-257
332	325		59b. 258
333	326		Sec. 5. Subsection (a) of section 22a-6b of the general statutes is 259
334	327		repealed and the following is substituted in lieu thereof (Effective October 260
335	328		1, 2022): 261
336	329		(a) The Commissioner of Energy and Environmental Protection shall 262
337	330		adopt regulations, in accordance with the provisions of chapter 54, to 263
338	331		establish a schedule setting forth the amounts, or the ranges of amounts, 264
339	332		or a method for calculating the amount of the civil penalties which may 265
340	333		become due under this section. Such schedule or method may be 266
341	334		amended from time to time in the same manner as for adoption 267
342	335		provided any such regulations which become effective after July 1, 1993, 268
343	336		shall only apply to violations which occur after said date. The civil 269
344	337		penalties established for each violation shall be of such amount as to 270
345	338		insure immediate and continued compliance with applicable laws, 271
346	339		regulations, orders and permits. Such civil penalties shall not exceed the 272
347	340		following amounts: 273
348	341		(1) For failure to file any registration, other than a registration for a 274
349	342		general permit, for failure to file any plan, report or record, or any 275
350	343		application for a permit, for failure to obtain any certification, for failure 276
351	344		to display any registration, permit or order, or file any other information 277
352		-	required pursuant to any provision of section 14-100b or 14-164c, as 278 Raised Bill No. 484
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	345	+	required pursuant to any provision of section 14-100b or 14-164c, as 278
359	346		amended by this act, subdivision (3) of subsection (b) of section 15-121, 279
360	347		section 15-171, 15-172, 15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-280
361	348		42a, 22a-45a, chapter 441, sections 22a-134 to 22a-134d, inclusive, 281
362	349		subsection (b) of section 22a-134p, section 22a-171, 22a-174, 22a-175, 22a-282
363		-	177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-208, 22a-208a, 22a-209, 22a-283
	350	+	177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-208, 22a-208a, 22a-209, 22a-283 Raised Bill No. 484
	351	+
	352	+
	353	+
	354	+	LCO No. 3999 10 of 23
	355	+
364	356		213, 22a-220, 22a-231, 22a-245a, 22a-336, 22a-342, 22a-345, 22a-346, 22a-284
365	357		347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-285
366	358		401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 286
367	359		22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 287
368	360		22a-461, 22a-462 or 22a-471, or any regulation, order or permit adopted 288
369	361		or issued thereunder by the commissioner, and for other violations of 289
370	362		similar character as set forth in such schedule or schedules, no more 290
371	363		than one thousand dollars for said violation and in addition no more 291
372	364		than one hundred dollars for each day during which such violation 292
373	365		continues; 293
374	366		(2) For deposit, placement, removal, disposal, discharge or emission 294
375	367		of any material or substance or electromagnetic radiation or the causing 295
376	368		of, engaging in or maintaining of any condition or activity in violation 296
377	369		of any provision of section 14-100b, [or] 14-164c, as amended by this act, 297
378	370		or section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 298
379	371		section 15-171, 15-172, 15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-299
380	372		42a, 22a-45a, chapter 441, sections 22a-134 to 22a-134d, inclusive, section 300
381	373		22a-69 or 22a-74, subsection (b) of section 22a-134p, section 22a-162, 22a-301
382	374		171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-302
383	375		190, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-336, 22a-342, 22a-303
384	376		345, 22a-346, 22a-347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-304
385	377		362, 22a-368, 22a-401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 305
386	378		22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 306
387	379		22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 307
388	380		permit adopted thereunder by the commissioner, and for other 308
389	381		violations of similar character as set forth in such schedule or schedules, 309
390	382		no more than twenty-five thousand dollars for said violation for each 310
391		-	day during which such violation continues; 311 Raised Bill No. 484
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397		-
	383	+	day during which such violation continues; 311
398	384		(3) For violation of the terms of any final order of the commissioner, 312
399	385		except final orders under subsection (d) of this section and emergency 313
400	386		orders and cease and desist orders as set forth in subdivision (4) of this 314
401	387		subsection, for violation of the terms of any permit issued by the 315
402	388		commissioner, and for other violations of similar character as set forth 316
403		-	in such schedule or schedules, no more than twenty-five thousand 317
	389	+	in such schedule or schedules, no more than twenty-five thousand 317 Raised Bill No. 484
	390	+
	391	+
	392	+
	393	+	LCO No. 3999 11 of 23
	394	+
404	395		dollars for said violation for each day during which such violation 318
405	396		continues; 319
406	397		(4) For violation of any emergency order or cease and desist order of 320
407	398		the commissioner, and for other violations of similar character as set 321
408	399		forth in such schedule or schedules, no more than twenty-five thousand 322
409	400		dollars for said violation for each day during which such violation 323
410	401		continues; 324
411	402		(5) For failure to make an immediate report required pursuant to 325
412	403		subdivision (3) of subsection (a) of section 22a-135, or a report required 326
413	404		by the department pursuant to subsection (b) of section 22a-135, no 327
414	405		more than twenty-five thousand dollars per violation per day; 328
415	406		(6) For violation of any provision of the state's hazardous waste 329
416	407		program, no more than twenty-five thousand dollars per violation per 330
417	408		day; 331
418	409		(7) For wilful violation of any condition imposed pursuant to section 332
419	410		26-313 which leads to the destruction of, or harm to, any rare, threatened 333
420	411		or endangered species, no more than ten thousand dollars per violation 334
421	412		per day; 335
422	413		(8) For violation of any provision of sections 22a-608 to 22a-611, 336
423	414		inclusive, no more than the amount established by Section 325 of the 337
424	415		Emergency Planning and Community Right-To-Know Act of 1986 (42 338
425	416		USC 11001 et seq.) for a violation of Section 302, 304 or 311 to 313, 339
426	417		inclusive, of said act. 340
427	418		Sec. 6. Section 22a-9 of the general statutes is repealed and the 341
428		-	following is substituted in lieu thereof (Effective October 1, 2022): 342 Raised Bill No. 484
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434		-
	419	+	following is substituted in lieu thereof (Effective October 1, 2022): 342
435	420		The commissioner shall act as the official agent of the state in all 343
436	421		matters affecting the purposes of this title and sections 2-20a, 5-238a, 344
437	422		subsection (c) of section 7-131a, sections 7-131e, 7-131f, subsection (a) of 345
438	423		section 7-131g, sections 7-131i, 7-131l, subsection (a) of section 10-409, 346
439		-	subdivisions (51) and (52) of section 12-81, subdivisions (21) and (22) of 347
	424	+	subdivisions (51) and (52) of section 12-81, subdivisions (21) and (22) of 347 Raised Bill No. 484
	425	+
	426	+
	427	+
	428	+	LCO No. 3999 12 of 23
	429	+
440	430		section 12-412, subsections (a) and (b) of section 13a-94, sections 13a-348
441	431		142a, 13b-56, 13b-57, 14-100b, 14-164c, as amended by this act, section 2 349
442	432		of this act, chapter 268, sections 16a-103, 22-91c, 22-91e, subsections (b) 350
443	433		and (c) of section 22a-148, section 22a-150, subdivisions (2) and (3) of 351
444	434		section 22a-151, sections 22a-153, 22a-154, 22a-155, 22a-158, chapter 352
445	435		446c, sections 22a-295, 22a-300, 22a-308, 22a-416, chapters 446h to 446k, 353
446	436		inclusive, chapters 447 and 448, sections 23-35, 23-37a, 23-41, chapter 354
447	437		462, section 25-34, chapter 477, subsection (b) of section 25-128, 355
448	438		subsection (a) of section 25-131, chapters 490 and 491 and sections 26-356
449	439		257, 26-297, 26-303 and 47-46a, under any federal laws now or hereafter 357
450	440		to be enacted and as the official agent of any municipality, district, 358
451	441		region or authority or other recognized legal entity in connection with 359
452	442		the grant or advance of any federal or other funds or credits to the state 360
453	443		or through the state, to its political subdivisions. 361
454	444		Sec. 7. Subdivision (1) of subsection (a) of section 12-431 of the general 362
455	445		statutes is repealed and the following is substituted in lieu thereof 363
456	446		(Effective October 1, 2022, and applicable to sales occurring on or after October 364
457	447		1, 2022): 365
458	448		(a) (1) (A) Except as otherwise provided in subdivision (2) or (3) of 366
459	449		this subsection, in case of the purchase of any motor vehicle, 367
460	450		snowmobile, vessel or aircraft other than from a licensed motor vehicle 368
461	451		dealer or licensed motor vehicle lessor, a snowmobile dealer, a licensed 369
462	452		marine dealer or a retailer of aircraft, respectively, the receipts therefrom 370
463	453		shall not be included in the measure of the sales tax, but the purchaser 371
464	454		thereof shall pay a use tax on the total purchase price thereof to the 372
465	455		Commissioner of Revenue Services, as provided in section 12-411, as 373
466	456		amended by this act, in the case of tangible personal property purchased 374
467		-	from a retailer, and, in the case of motor vehicles, vessels and 375 Raised Bill No. 484
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472		-	13 of 23
473		-
	457	+	from a retailer, and, in the case of motor vehicles, vessels and 375
474	458		snowmobiles, before obtaining an original or transferal registration, in 376
475	459		accordance with regulations prescribed by the Commissioner of 377
476	460		Revenue Services and on forms approved by the Commissioner of 378
477	461		Revenue Services and the Commissioner of Motor Vehicles, and, in the 379
478	462		case of aircraft, before obtaining an original or transferal registration, in 380
479		-	accordance with regulations prescribed by the Commissioner of 381
	463	+	accordance with regulations prescribed by the Commissioner of 381 Raised Bill No. 484
	464	+
	465	+
	466	+
	467	+	LCO No. 3999 13 of 23
	468	+
480	469		Revenue Services and on forms approved by the Commissioner of 382
481	470		Revenue Services and the Commissioner of Transportation. 383
482	471		(B) Each person, other than an employee of a licensed motor vehicle 384
483	472		dealer or licensed motor vehicle lessor, who sells a motor vehicle shall 385
484	473		provide to the purchaser of such motor vehicle a written statement 386
485	474		attesting that such motor vehicle was in compliance with the provisions 387
486	475		of subdivision (2) of subsection (a) of section 2 of this act at the time of 388
487	476		purchase. Such purchaser shall include a copy of such statement with 389
488	477		the payment of the use tax pursuant to subparagraph (A) of this 390
489	478		subdivision. 391
490	479		Sec. 8. Subdivision (1) of section 12-408 of the general statutes is 392
491	480		repealed and the following is substituted in lieu thereof (Effective October 393
492	481		1, 2022, and applicable to sales occurring on or after October 1, 2022): 394
493	482		(1) (A) For the privilege of making any sales, as defined in 395
494	483		subdivision (2) of subsection (a) of section 12-407, at retail, in this state 396
495	484		for a consideration, a tax is hereby imposed on all retailers at the rate of 397
496	485		six and thirty-five-hundredths per cent of the gross receipts of any 398
497	486		retailer from the sale of all tangible personal property sold at retail or 399
498	487		from the rendering of any services constituting a sale in accordance with 400
499	488		subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 401
500	489		rate, the rates provided in subparagraphs (B) to [(I)] (J), inclusive, of this 402
501	490		subdivision; 403
502	491		(B) (i) At a rate of fifteen per cent with respect to each transfer of 404
503	492		occupancy, from the total amount of rent received by a hotel or lodging 405
504	493		house for the first period not exceeding thirty consecutive calendar 406
505		-	days; 407 Raised Bill No. 484
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511		-
	494	+	days; 407
512	495		(ii) At a rate of eleven per cent with respect to each transfer of 408
513	496		occupancy, from the total amount of rent received by a bed and 409
514	497		breakfast establishment for the first period not exceeding thirty 410
515	498		consecutive calendar days; 411
516		-	(C) With respect to the sale of a motor vehicle to any individual who 412
	499	+	(C) With respect to the sale of a motor vehicle to any individual who 412 Raised Bill No. 484
	500	+
	501	+
	502	+
	503	+	LCO No. 3999 14 of 23
	504	+
517	505		is a member of the armed forces of the United States and is on full-time 413
518	506		active duty in Connecticut and who is considered, under 50 App USC 414
519	507		574, a resident of another state, or to any such individual and the spouse 415
520	508		thereof, at a rate of four and one-half per cent of the gross receipts of any 416
521	509		retailer from such sales, provided such retailer requires and maintains a 417
522	510		declaration by such individual, prescribed as to form by the 418
523	511		commissioner and bearing notice to the effect that false statements made 419
524	512		in such declaration are punishable, or other evidence, satisfactory to the 420
525	513		commissioner, concerning the purchaser's state of residence under 50 421
526	514		App USC 574; 422
527	515		(D) (i) With respect to the sales of computer and data processing 423
528	516		services occurring on or after July 1, 2001, at the rate of one per cent, and 424
529	517		(ii) with respect to sales of Internet access services, on and after July 1, 425
530	518		2001, such services shall be exempt from such tax; 426
531	519		(E) (i) With respect to the sales of labor that is otherwise taxable under 427
532	520		subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 428
533	521		12-407 on existing vessels and repair or maintenance services on vessels 429
534	522		occurring on and after July 1, 1999, such services shall be exempt from 430
535	523		such tax; 431
536	524		(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 432
537	525		used for transporting a vessel, at the rate of two and ninety-nine-433
538	526		hundredths per cent, except that the sale of a vessel shall be exempt from 434
539	527		such tax if such vessel is docked in this state for sixty or fewer days in a 435
540	528		calendar year; 436
541	529		(iii) With respect to the sale of dyed diesel fuel, as defined in 437
542		-	subsection (d) of section 12-487, sold by a marine fuel dock exclusively 438 Raised Bill No. 484
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548		-
	530	+	subsection (d) of section 12-487, sold by a marine fuel dock exclusively 438
549	531		for marine purposes, at the rate of two and ninety-nine-hundredths per 439
550	532		cent; 440
551	533		(F) With respect to patient care services for which payment is 441
552	534		received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 442
553	535		at the rate of five and three-fourths per cent and on and after July 1, 2001, 443
554		-	such services shall be exempt from such tax; 444
	536	+	such services shall be exempt from such tax; 444 Raised Bill No. 484
	537	+
	538	+
	539	+
	540	+	LCO No. 3999 15 of 23
	541	+
555	542		(G) With respect to the rental or leasing of a passenger motor vehicle 445
556	543		for a period of thirty consecutive calendar days or less, at a rate of nine 446
557	544		and thirty-five-hundredths per cent; 447
558	545		(H) With respect to the sale of (i) a motor vehicle for a sales price 448
559	546		exceeding fifty thousand dollars, at a rate of seven and three-fourths per 449
560	547		cent on the entire sales price, (ii) jewelry, whether real or imitation, for 450
561	548		a sales price exceeding five thousand dollars, at a rate of seven and 451
562	549		three-fourths per cent on the entire sales price, and (iii) an article of 452
563	550		clothing or footwear intended to be worn on or about the human body, 453
564	551		a handbag, luggage, umbrella, wallet or watch for a sales price 454
565	552		exceeding one thousand dollars, at a rate of seven and three-fourths per 455
566	553		cent on the entire sales price. For purposes of this subparagraph, "motor 456
567	554		vehicle" has the meaning provided in section 14-1, but does not include 457
568	555		a motor vehicle subject to the provisions of subparagraph (C) of this 458
569	556		subdivision, a motor vehicle having a gross vehicle weight rating over 459
570	557		twelve thousand five hundred pounds, or a motor vehicle having a 460
571	558		gross vehicle weight rating of twelve thousand five hundred pounds or 461
572	559		less that is not used for private passenger purposes, but is designed or 462
573	560		used to transport merchandise, freight or persons in connection with 463
574	561		any business enterprise and issued a commercial registration or more 464
575	562		specific type of registration by the Department of Motor Vehicles; 465
576	563		(I) With respect to the sale of meals, as defined in subdivision (13) of 466
577	564		section 12-412, sold by an eating establishment, caterer or grocery store; 467
578	565		and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 468
579	566		such as are ordinarily dispensed at bars and soda fountains, or in 469
580		-	connection therewith; in addition to the tax imposed under 470 Raised Bill No. 484
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586		-
	567	+	connection therewith; in addition to the tax imposed under 470
587	568		subparagraph (A) of this subdivision, at the rate of one per cent; 471
588	569		(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 472
589	570		this subdivision, with respect to the sale of a motorcycle that exceeds the 473
590	571		maximum decibel level permitted pursuant to section 14-80a and any 474
591	572		regulations adopted thereunder, at the rate of fifty per cent; 475
592		-	(ii) With respect to the sale of a replacement or an aftermarket 476
	573	+	(ii) With respect to the sale of a replacement or an aftermarket 476 Raised Bill No. 484
	574	+
	575	+
	576	+
	577	+	LCO No. 3999 16 of 23
	578	+
593	579		motorcycle muffler that would cause a motorcycle to exceed the 477
594	580		maximum decibel level permitted pursuant to section 14-80a and any 478
595	581		regulations adopted thereunder, at the rate of fifty per cent; 479
596	582		[(J)] (K) The rate of tax imposed by this chapter shall be applicable to 480
597	583		all retail sales upon the effective date of such rate, except that a new rate 481
598	584		that represents an increase in the rate applicable to the sale shall not 482
599	585		apply to any sales transaction wherein a binding sales contract without 483
600	586		an escalator clause has been entered into prior to the effective date of the 484
601	587		new rate and delivery is made within ninety days after the effective date 485
602	588		of the new rate. For the purposes of payment of the tax imposed under 486
603	589		this section, any retailer of services taxable under subdivision (37) of 487
604	590		subsection (a) of section 12-407, who computes taxable income, for 488
605	591		purposes of taxation under the Internal Revenue Code of 1986, or any 489
606	592		subsequent corresponding internal revenue code of the United States, 490
607	593		as amended from time to time, on an accounting basis that recognizes 491
608	594		only cash or other valuable consideration actually received as income 492
609	595		and who is liable for such tax only due to the rendering of such services 493
610	596		may make payments related to such tax for the period during which 494
611	597		such income is received, without penalty or interest, without regard to 495
612	598		when such service is rendered; 496
613	599		[(K)] (L) (i) For calendar quarters ending on or after September 30, 497
614	600		2019, the commissioner shall deposit into the regional planning 498
615	601		incentive account, established pursuant to section 4-66k, six and seven-499
616	602		tenths per cent of the amounts received by the state from the tax 500
617	603		imposed under subparagraph (B) of this subdivision and ten and seven-501
618		-	tenths per cent of the amounts received by the state from the tax 502 Raised Bill No. 484
619		-
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624		-
	604	+	tenths per cent of the amounts received by the state from the tax 502
625	605		imposed under subparagraph (G) of this subdivision; 503
626	606		(ii) For calendar quarters ending on or after September 30, 2018, the 504
627	607		commissioner shall deposit into the Tourism Fund established under 505
628	608		section 10-395b ten per cent of the amounts received by the state from 506
629	609		the tax imposed under subparagraph (B) of this subdivision; 507
630		-	[(L)] (M) For calendar months commencing on or after July 1, 2021, 508
	610	+	[(L)] (M) For calendar months commencing on or after July 1, 2021, 508 Raised Bill No. 484
	611	+
	612	+
	613	+
	614	+	LCO No. 3999 17 of 23
	615	+
631	616		the commissioner shall deposit into the municipal revenue sharing 509
632	617		account established pursuant to section 4-66l seven and nine-tenths per 510
633	618		cent of the amounts received by the state from the tax imposed under 511
634	619		subparagraph (A) of this subdivision; and 512
635	620		[(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 513
636	621		the commissioner shall deposit into the Special Transportation Fund 514
637	622		established under section 13b-68 seven and nine-tenths per cent of the 515
638	623		amounts received by the state from the tax imposed under 516
639	624		subparagraph (A) of this subdivision; 517
640	625		(ii) For calendar months commencing on or after July 1, 2018, but 518
641	626		prior to July 1, 2019, the commissioner shall deposit into the Special 519
642	627		Transportation Fund established under section 13b-68 eight per cent of 520
643	628		the amounts received by the state from the tax imposed under 521
644	629		subparagraphs (A) and (H) of this subdivision on the sale of a motor 522
645	630		vehicle; 523
646	631		(iii) For calendar months commencing on or after July 1, 2019, but 524
647	632		prior to July 1, 2020, the commissioner shall deposit into the Special 525
648	633		Transportation Fund established under section 13b-68 seventeen per 526
649	634		cent of the amounts received by the state from the tax imposed under 527
650	635		subparagraphs (A) and (H) of this subdivision on the sale of a motor 528
651	636		vehicle; 529
652	637		(iv) For calendar months commencing on or after July 1, 2020, but 530
653	638		prior to July 1, 2021, the commissioner shall deposit into the Special 531
654	639		Transportation Fund established under section 13b-68 twenty-five per 532
655		-	cent of the amounts received by the state from the tax imposed under 533 Raised Bill No. 484
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661		-
	640	+	cent of the amounts received by the state from the tax imposed under 533
662	641		subparagraphs (A) and (H) of this subdivision on the sale of a motor 534
663	642		vehicle; 535
664	643		(v) For calendar months commencing on or after July 1, 2021, but 536
665	644		prior to July 1, 2022, the commissioner shall deposit into the Special 537
666	645		Transportation Fund established under section 13b-68 seventy-five per 538
667	646		cent of the amounts received by the state from the tax imposed under 539
668		-	subparagraphs (A) and (H) of this subdivision on the sale of a motor 540
	647	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 540 Raised Bill No. 484
	648	+
	649	+
	650	+
	651	+	LCO No. 3999 18 of 23
	652	+
669	653		vehicle; and 541
670	654		(vi) For calendar months commencing on or after July 1, 2022, the 542
671	655		commissioner shall deposit into the Special Transportation Fund 543
672	656		established under section 13b-68 one hundred per cent of the amounts 544
673	657		received by the state from the tax imposed under subparagraphs (A), 545
674	658		[and] (H) and (J)(i) of this subdivision on the sale of a motor vehicle. 546
675	659		Sec. 9. Subdivision (1) of section 12-411 of the general statutes is 547
676	660		repealed and the following is substituted in lieu thereof (Effective October 548
677	661		1, 2022, and applicable to sales occurring on or after October 1, 2022): 549
678	662		(1) (A) An excise tax is hereby imposed on the storage, acceptance, 550
679	663		consumption or any other use in this state of tangible personal property 551
680	664		purchased from any retailer for storage, acceptance, consumption or any 552
681	665		other use in this state, the acceptance or receipt of any services 553
682	666		constituting a sale in accordance with subdivision (2) of subsection (a) 554
683	667		of section 12-407, purchased from any retailer for consumption or use in 555
684	668		this state, or the storage, acceptance, consumption or any other use in 556
685	669		this state of tangible personal property which has been manufactured, 557
686	670		fabricated, assembled or processed from materials by a person, either 558
687	671		within or without this state, for storage, acceptance, consumption or any 559
688	672		other use by such person in this state, to be measured by the sales price 560
689	673		of materials, at the rate of six and thirty-five-hundredths per cent of the 561
690	674		sales price of such property or services, except, in lieu of said rate: 562
691	675		(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 563
692		-	house for the first period not exceeding thirty consecutive calendar 564 Raised Bill No. 484
693		-
694		-
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696		-	R01-SB.docx }
697		-	19 of 23
698		-
	676	+	house for the first period not exceeding thirty consecutive calendar 564
699	677		days; 565
700	678		(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 566
701	679		establishment for the first period not exceeding thirty consecutive 567
702	680		calendar days; 568
703	681		(C) With respect to the storage, acceptance, consumption or use in 569
704	682		this state of a motor vehicle purchased from any retailer for storage, 570
705		-	acceptance, consumption or use in this state by any individual who is a 571
	683	+	acceptance, consumption or use in this state by any individual who is a 571 Raised Bill No. 484
	684	+
	685	+
	686	+
	687	+	LCO No. 3999 19 of 23
	688	+
706	689		member of the armed forces of the United States and is on full-time 572
707	690		active duty in Connecticut and who is considered, under 50 App USC 573
708	691		574, a resident of another state, or to any such individual and the spouse 574
709	692		of such individual at a rate of four and one-half per cent of the sales price 575
710	693		of such vehicle, provided such retailer requires and maintains a 576
711	694		declaration by such individual, prescribed as to form by the 577
712	695		commissioner and bearing notice to the effect that false statements made 578
713	696		in such declaration are punishable, or other evidence, satisfactory to the 579
714	697		commissioner, concerning the purchaser's state of residence under 50 580
715	698		App USC 574; 581
716	699		(D) (i) With respect to the acceptance or receipt in this state of labor 582
717	700		that is otherwise taxable under subparagraph (C) or (G) of subdivision 583
718	701		(2) of subsection (a) of section 12-407 on existing vessels and repair or 584
719	702		maintenance services on vessels occurring on and after July 1, 1999, such 585
720	703		services shall be exempt from such tax; 586
721	704		(ii) (I) With respect to the storage, acceptance or other use of a vessel 587
722	705		in this state, at the rate of two and ninety-nine-hundredths per cent, 588
723	706		except that such storage, acceptance or other use shall be exempt from 589
724	707		such tax if such vessel is docked in this state for sixty or fewer days in a 590
725	708		calendar year; 591
726	709		(II) With respect to the storage, acceptance or other use of a motor for 592
727	710		a vessel or a trailer used for transporting a vessel in this state, at the rate 593
728	711		of two and ninety-nine-hundredths per cent; 594
729		-	(III) With respect to the storage, acceptance or other use of dyed diesel 595 Raised Bill No. 484
730		-
731		-
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733		-	R01-SB.docx }
734		-	20 of 23
735		-
	712	+	(III) With respect to the storage, acceptance or other use of dyed diesel 595
736	713		fuel, as defined in subsection (d) of section 12-487, exclusively for 596
737	714		marine purposes, at the rate of two and ninety-nine-hundredths per 597
738	715		cent; 598
739	716		(E) (i) With respect to the acceptance or receipt in this state of 599
740	717		computer and data processing services purchased from any retailer for 600
741	718		consumption or use in this state occurring on or after July 1, 2001, at the 601
742	719		rate of one per cent of such services, and (ii) with respect to the 602
743		-	acceptance or receipt in this state of Internet access services, on and after 603
	720	+	acceptance or receipt in this state of Internet access services, on and after 603 Raised Bill No. 484
	721	+
	722	+
	723	+
	724	+	LCO No. 3999 20 of 23
	725	+
744	726		July 1, 2001, such services shall be exempt from such tax; 604
745	727		(F) With respect to the acceptance or receipt in this state of patient 605
746	728		care services purchased from any retailer for consumption or use in this 606
747	729		state for which payment is received by the hospital on or after July 1, 607
748	730		1999, and prior to July 1, 2001, at the rate of five and three-fourths per 608
749	731		cent and on and after July 1, 2001, such services shall be exempt from 609
750	732		such tax; 610
751	733		(G) With respect to the rental or leasing of a passenger motor vehicle 611
752	734		for a period of thirty consecutive calendar days or less, at a rate of nine 612
753	735		and thirty-five-hundredths per cent; 613
754	736		(H) With respect to the acceptance or receipt in this state of (i) a motor 614
755	737		vehicle for a sales price exceeding fifty thousand dollars, at a rate of 615
756	738		seven and three-fourths per cent on the entire sales price, (ii) jewelry, 616
757	739		whether real or imitation, for a sales price exceeding five thousand 617
758	740		dollars, at a rate of seven and three-fourths per cent on the entire sales 618
759	741		price, and (iii) an article of clothing or footwear intended to be worn on 619
760	742		or about the human body, a handbag, luggage, umbrella, wallet or 620
761	743		watch for a sales price exceeding one thousand dollars, at a rate of seven 621
762	744		and three-fourths per cent on the entire sales price. For purposes of this 622
763	745		subparagraph, "motor vehicle" has the meaning provided in section 14-623
764	746		1, but does not include a motor vehicle subject to the provisions of 624
765	747		subparagraph (C) of this subdivision, a motor vehicle having a gross 625
766	748		vehicle weight rating over twelve thousand five hundred pounds, or a 626
767		-	motor vehicle having a gross vehicle weight rating of twelve thousand 627 Raised Bill No. 484
768		-
769		-
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771		-	R01-SB.docx }
772		-	21 of 23
773		-
	749	+	motor vehicle having a gross vehicle weight rating of twelve thousand 627
774	750		five hundred pounds or less that is not used for private passenger 628
775	751		purposes, but is designed or used to transport merchandise, freight or 629
776	752		persons in connection with any business enterprise and issued a 630
777	753		commercial registration or more specific type of registration by the 631
778	754		Department of Motor Vehicles; 632
779	755		(I) With respect to the acceptance or receipt in this state of meals, as 633
780	756		defined in subdivision (13) of section 12-412, sold by an eating 634
781		-	establishment, caterer or grocery store; and spirituous, malt or vinous 635
	757	+	establishment, caterer or grocery store; and spirituous, malt or vinous 635 Raised Bill No. 484
	758	+
	759	+
	760	+
	761	+	LCO No. 3999 21 of 23
	762	+
782	763		liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 636
783	764		at bars and soda fountains, or in connection therewith; in addition to the 637
784	765		tax imposed under subparagraph (A) of this subdivision, at the rate of 638
785	766		one per cent; 639
786	767		(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 640
787	768		this subdivision, with respect to the storage, acceptance, consumption 641
788	769		or use in this state of a motorcycle that exceeds the maximum decibel 642
789	770		level permitted pursuant to section 14-80a and any regulations adopted 643
790	771		thereunder, at the rate of fifty per cent; 644
791	772		(ii) With respect to the storage, acceptance, consumption or use in this 645
792	773		state of a replacement or an aftermarket motorcycle muffler that would 646
793	774		cause a motorcycle to exceed the maximum decibel level permitted 647
794	775		pursuant to section 14-80a and any regulations adopted thereunder, at 648
795	776		the rate of fifty per cent; 649
796	777		[(J)] (K) (i) For calendar quarters ending on or after September 30, 650
797	778		2019, the commissioner shall deposit into the regional planning 651
798	779		incentive account, established pursuant to section 4-66k, six and seven-652
799	780		tenths per cent of the amounts received by the state from the tax 653
800	781		imposed under subparagraph (B) of this subdivision and ten and seven-654
801	782		tenths per cent of the amounts received by the state from the tax 655
802	783		imposed under subparagraph (G) of this subdivision; 656
803	784		(ii) For calendar quarters ending on or after September 30, 2018, the 657
804		-	commissioner shall deposit into the Tourism Fund established under 658 Raised Bill No. 484
805		-
806		-
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808		-	R01-SB.docx }
809		-	22 of 23
810		-
	785	+	commissioner shall deposit into the Tourism Fund established under 658
811	786		section 10-395b ten per cent of the amounts received by the state from 659
812	787		the tax imposed under subparagraph (B) of this subdivision; 660
813	788		[(K)] (L) For calendar months commencing on or after July 1, 2021, 661
814	789		the commissioner shall deposit into said municipal revenue sharing 662
815	790		account seven and nine-tenths per cent of the amounts received by the 663
816	791		state from the tax imposed under subparagraph (A) of this subdivision; 664
817	792		and 665
818		-	[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 666
	793	+	[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 666 Raised Bill No. 484
	794	+
	795	+
	796	+
	797	+	LCO No. 3999 22 of 23
	798	+
819	799		the commissioner shall deposit into said Special Transportation Fund 667
820	800		seven and nine-tenths per cent of the amounts received by the state from 668
821	801		the tax imposed under subparagraph (A) of this subdivision; 669
822	802		(ii) For calendar months commencing on or after July 1, 2018, but 670
823	803		prior to July 1, 2019, the commissioner shall deposit into the Special 671
824	804		Transportation Fund established under section 13b-68 eight per cent of 672
825	805		the amounts received by the state from the tax imposed under 673
826	806		subparagraphs (A) and (H) of this subdivision on the acceptance or 674
827	807		receipt in this state of a motor vehicle; 675
828	808		(iii) For calendar months commencing on or after July 1, 2019, but 676
829	809		prior to July 1, 2020, the commissioner shall deposit into the Special 677
830	810		Transportation Fund established under section 13b-68 seventeen per 678
831	811		cent of the amounts received by the state from the tax imposed under 679
832	812		subparagraphs (A) and (H) of this subdivision on the acceptance or 680
833	813		receipt in this state of a motor vehicle; 681
834	814		(iv) For calendar months commencing on or after July 1, 2020, but 682
835	815		prior to July 1, 2021, the commissioner shall deposit into the Special 683
836	816		Transportation Fund established under section 13b-68 twenty-five per 684
837	817		cent of the amounts received by the state from the tax imposed under 685
838	818		subparagraphs (A) and (H) of this subdivision on the acceptance or 686
839	819		receipt in this state of a motor vehicle; 687
840	820		(v) For calendar months commencing on or after July 1, 2021, but 688
841		-	prior to July 1, 2022, the commissioner shall deposit into the Special 689 Raised Bill No. 484
842		-
843		-
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845		-	R01-SB.docx }
846		-	23 of 23
847		-
	821	+	prior to July 1, 2022, the commissioner shall deposit into the Special 689
848	822		Transportation Fund established under section 13b-68 seventy-five per 690
849	823		cent of the amounts received by the state from the tax imposed under 691
850	824		subparagraphs (A) and (H) of this subdivision on the acceptance or 692
851	825		receipt in this state of a motor vehicle; and 693
852	826		(vi) For calendar months commencing on or after July 1, 2022, the 694
853	827		commissioner shall deposit into the Special Transportation Fund 695
854	828		established under section 13b-68 one hundred per cent of the amounts 696
855	829		received by the state from the tax imposed under subparagraphs (A), 697
856		-	[and] (H) and (J)(i) of this subdivision on the acceptance or receipt in 698
	830	+	[and] (H) and (J)(i) of this subdivision on the acceptance or receipt in 698 Raised Bill No. 484
	831	+
	832	+
	833	+
	834	+	LCO No. 3999 23 of 23
	835	+
857	836		this state of a motor vehicle. 699
858	837		This act shall take effect as follows and shall amend the following
859	838		sections:
860	839
861	840		Section 1 October 1, 2022 14-164c(c)
862	841		Sec. 2 October 1, 2022 New section
863	842		Sec. 3 October 1, 2022 New section
864	843		Sec. 4 October 1, 2022 22a-6a
865	844		Sec. 5 October 1, 2022 22a-6b(a)
866	845		Sec. 6 October 1, 2022 22a-9
867	846		Sec. 7 October 1, 2022, and
868	847		applicable to sales
869	848		occurring on or after
870	849		October 1, 2022
871	850		12-431(a)(1)
872	851		Sec. 8 October 1, 2022, and
873	852		applicable to sales
874	853		occurring on or after
875	854		October 1, 2022
876	855		12-408(1)
877	856		Sec. 9 October 1, 2022, and
878	857		applicable to sales
879	858		occurring on or after
880	859		October 1, 2022
881	860		12-411(1)
882	861
883		-	FIN Joint Favorable
	862	+	Statement of Purpose:
	863	+	To require emissions and decibel level testing for motor vehicles and
	864	+	motorcycles and establish a higher rate of sales and use taxes for
	865	+	motorcycles and certain motorcycle mufflers that exceed the maximum
	866	+	allowable decibel level.
	867	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	868	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	869	+	underlined.]
884	870