LCO 3999 \\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-R01-
SB.docx
1 of 23
General Assembly Raised Bill No. 484
February Session, 2022
LCO No. 3999
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING EMISSIONS AND DECIBEL LEVEL TESTING
FOR MOTOR VEHICLES AND THE TAXATION OF CERTAIN
MOTORCYCLES AND MOTORCYCLE MUFFLERS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (c) of section 14-164c of the 2022 supplement to 1
the general statutes is repealed and the following is substituted in lieu 2
thereof (Effective October 1, 2022): 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 exhaust 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 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
2 of 23
compliance with or waiver of purge system standards defined by the 14
Commissioner of Energy and Environmental 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
which will be registered in this state, and to all motor vehicles sold by a 19
dealer licensed in this state as required by subsection (n) of this section, 20
except: (1) Vehicles having a gross weight of more than ten thousand 21
pounds; (2) vehicles powered by electricity; (3) bicycles with motors 22
attached; (4) [motorcycles; (5)] vehicles operating with a temporary 23
registration; [(6)] (5) vehicles manufactured twenty-five or more years 24
ago; [(7)] (6) new vehicles at the time of initial registration; [(8)] (7) 25
vehicles registered but not designed primarily for highway use; [(9)] (8) 26
farm vehicles, as defined in subsection (q) of section 14-49; [(10)] (9) 27
diesel-powered type II school buses; [(11)] (10) a vehicle operated by a 28
licensed dealer or repairer either to or from a location of the purchase or 29
sale of such vehicle or for the purpose of obtaining an official emissions 30
or safety inspection; [(12)] (11) vehicles that have met the inspection 31
requirements of section 14-103a and are registered by the commissioner 32
as composite vehicles; [(13)] (12) electric bicycles, as defined in section 33
14-1; or [(14)] (13) electric foot scooters, as defined in section 14-1. On 34
and after July 1, 2002, such regulations shall exempt from the periodic 35
inspection requirement any vehicle four or less model years of age, 36
beginning with model year 2003 and the previous three model years, 37
provided that such exemption shall lapse upon a finding by the 38
Administrator of the United States Environmental Protection Agency or 39
by the Secretary of the United States Department of Transportation that 40
such exemption causes the state to violate applicable federal 41
environmental or transportation planning requirements. 42
Notwithstanding any provisions of this subsection, the commissioner 43
may require an initial emissions inspection and compliance or waiver 44
prior to registration of a new motor vehicle. If the Commissioner of 45
Energy and Environmental Protection finds that it is necessary to 46
inspect motor vehicles [which] that are exempt under subdivision (1) [or 47
(4)] of this subsection [,] or motor vehicles that are four or less model 48 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
3 of 23
years of age in order to achieve compliance with federal law concerning 49
emission reduction requirements, the Commissioner of Motor Vehicles 50
may adopt regulations, in accordance with the provisions of chapter 54, 51
to require the inspection of [motorcycles,] designated motor vehicles 52
having a gross weight of more than ten thousand pounds or motor 53
vehicles four or less model years of age. 54
Sec. 2. (NEW) (Effective October 1, 2022) (a) (1) In addition to the 55
requirements under subsection (c) of section 14-164c of the general 56
statutes, as amended by this act, and any regulations adopted 57
thereunder regarding periodic inspection of air pollution control 58
equipment, exhaust emission standards, air pollution control system 59
integrity standards and purge system standards, each motor vehicle, as 60
defined in section 14-1 of the general statutes, that is subject to such 61
requirements shall undergo periodic inspection of the maximum decibel 62
level produced by such vehicle. Such decibel level inspection shall be 63
conducted at the time a motor vehicle is presented for inspection 64
pursuant to subsection (c) of section 14-164c of the general statutes, as 65
amended by this act. 66
(2) The maximum decibel level for a motor vehicle shall not exceed 67
the maximum decibel level permitted pursuant to section 14-80a of the 68
general statutes and any regulations adopted thereunder, when the 69
decibel level is measured in accordance with the provisions of 70
subsection (c) of section 14-80a of the general statutes. 71
(b) The Commissioner of Energy and Environmental Protection shall 72
consult with the Commissioner of Motor Vehicles and furnish the 73
commissioner with technical information, including testing techniques, 74
standards and instructions for (1) emission control features and 75
equipment for motorcycles, and (2) decibel level inspections for motor 76
vehicles. Such standards shall be consistent with provisions of federal 77
law, if any, relating to control of emissions from the motorcycles 78
concerned or any regulations adopted by the Commissioner of Energy 79
and Environmental Protection or to maximum decibel levels for the 80
motor vehicles concerned. Such standards shall be periodically 81 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
4 of 23
reviewed by the Commissioner of Energy and Environmental 82
Protection and revised, if necessary, to achieve the objectives of the 83
motorcycle emission inspection program and the motor vehicle decibel 84
level inspection program. 85
(c) The Commissioner of Motor Vehicles may enter into a negotiated 86
inspection agreement or agreement with an independent contractor or 87
contractors, in accordance with the provisions of section 14-164c of the 88
general statutes, as amended by this act, to provide for the leasing, 89
construction, equipping, maintenance or operation of a system of official 90
emissions inspection stations in such numbers and locations as may be 91
required to provide motorcycle owners reasonably convenient access to 92
inspection facilities and motor vehicle owners reasonably convenient 93
access to decibel level inspection. The commissioner may amend any 94
negotiated inspection agreement entered into with an independent 95
contractor or contractors, pursuant to section 14-164c of the general 96
statutes, as amended by this act, to allow an existing inspection facility 97
to provide emissions inspection services to motorcycle owners and 98
decibel level inspection services to motor vehicle owners. Any such 99
contractor and inspection facility under this subsection shall be subject 100
to and comply with the applicable provisions set forth in section 14-164c 101
of the general statutes, as amended by this act. 102
(d) (1) The Commissioner of Motor Vehicles, with approval of the 103
Secretary of the Office of Policy and Management, shall establish, and 104
from time to time modify, the inspection fees, not to exceed twenty 105
dollars for each biennial inspection or reinspection required pursuant to 106
this section for the inspection of emission control features and 107
equipment for motorcycles. The commissioner may establish, and from 108
time to time modify, an additional fee for the inspection of the decibel 109
levels of motor vehicles, provided such fee does not exceed the fee for a 110
biennial inspection or reinspection required for emission controls 111
features and equipment. Such fees shall be paid in a manner prescribed 112
by the commissioner. If the costs to the state of the inspection program, 113
including administrative costs and payments to any independent 114 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
5 of 23
contractor, exceed the income from such fees, such excess costs shall be 115
borne by the state. 116
(2) Any person whose vehicle has been inspected at an official 117
emissions inspection station shall, if such vehicle is found not to comply 118
with any required standards, have the vehicle repaired and have the 119
right within sixty consecutive calendar days to return such vehicle to 120
the same official emissions inspection station for one reinspection 121
without charge, provided, where the sixtieth day falls on a Sunday, legal 122
holiday or a day on which the commissioner has established that special 123
circumstances or conditions exist that have caused emissions inspection 124
to be impracticable, such person may return such vehicle for 125
reinspection on the next day. The commissioner shall assess a late fee of 126
twenty dollars against the owner of a motor vehicle who has not 127
presented such motor vehicle for (A) an emissions inspection within 128
thirty days following the expiration date of the assigned inspection 129
period, (B) a reinspection within sixty days following a failure of an 130
emissions inspection or a decibel level inspection, or (C) both 131
subparagraphs (A) and (B) of this subdivision. The commissioner may 132
waive such late fee when it is proven to the commissioner's satisfaction 133
that the failure to have the vehicle inspected within thirty days of the 134
assigned inspection period or during the sixty-day reinspection period 135
was due to exigent circumstances. If ownership of the motor vehicle has 136
been transferred, the new owner shall have such motor vehicle 137
inspected within thirty days of the registration of such motor vehicle. 138
After the expiration of such thirty-day period, the commissioner shall 139
require the payment of the late fee specified in this subdivision. If the 140
thirtieth day falls on a Sunday, legal holiday or a day on which the 141
commissioner has established that special circumstances or conditions 142
exist that have caused emissions inspection to be impracticable, such 143
vehicle may be inspected on the next day and no late fee shall be 144
assessed. 145
(e) The Commissioner of Motor Vehicles may adopt regulations, in 146
accordance with the provisions of chapter 54 of the general statutes, to 147 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
6 of 23
implement the provisions of this section. 148
Sec. 3. (NEW) (Effective October 1, 2022) (a) No person shall fail to 149
maintain in good working order or remove, dismantle or otherwise 150
cause to be inoperative any equipment or feature of a motor vehicle that 151
limits the maximum decibel level produced by such motor vehicle to a 152
level that is equal to or below the maximum decibel level permitted 153
pursuant to section 14-80a of the general statutes and any regulations 154
adopted thereunder. Any such failure to maintain in good working 155
order or removal, dismantling or causing of inoperability shall subject 156
the owner thereof to revocation of registration for such vehicle by the 157
Commissioner of Motor Vehicles unless all parts and equipment 158
constituting elements of decibel control have been made operable and 159
in good working order within sixty days of notice by said commissioner 160
of such violation. Any such failure shall be considered a failure to 161
comply with the periodic inspection requirements established under 162
subsection (a) of section 2 of this act. As used in this section, "motor 163
vehicle" has the same meaning as provided in section 14-1 of the general 164
statutes. 165
(b) No motor vehicle subject to the inspection requirements of section 166
2 of this act shall be operated upon the highways of this state unless such 167
vehicle has been presented for inspection in accordance with a schedule 168
for inspection and compliance as established by the commissioner. The 169
commissioner shall grant waivers from compliance with standards for 170
vehicles that fail any required inspection and require an unreasonable 171
cost of repair, as determined by the commissioner, to bring the vehicle 172
into compliance. The commissioner may determine compliance of a 173
vehicle that has failed a decibel level retest by means of a complete 174
physical and functional diagnosis and inspection of the vehicle, 175
showing that no additional noise-related repairs are needed. An 176
extension of time, not to exceed the period of inspection frequency, may 177
be granted to obtain needed repairs on a vehicle in the case of economic 178
hardship of the owner. Only one such extension may be granted for any 179
vehicle. 180 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
7 of 23
(c) No motor vehicle dealer or repairer licensed under section 14-52 181
of the general statutes shall sell any motor vehicle unless such motor 182
vehicle (1) is in compliance with subsections (a) and (b) of section 2 of 183
this act and any regulations adopted under section 2 of this act, and (2) 184
has passed an emissions and decibel level inspection conducted in 185
accordance with said subsections and regulations. No person, firm or 186
corporation shall operate or allow to be operated any motor vehicle that 187
has not been inspected and found to be in compliance with the 188
provisions of section 2 of this act and any regulations adopted 189
thereunder. Operation in violation of said subsections or regulations 190
shall be an infraction for each violation, except that the fine for a first 191
violation shall be fifty dollars. The commissioner may deny the issuance 192
of registration to the owner of a motor vehicle, or the renewal of 193
registration to any such owner, or suspend or revoke any registration 194
that has been issued, if such motor vehicle is not in compliance with the 195
inspection requirements of section 2 of this act, or such owner has failed 196
to pay any fee required by the provisions of section 2 of this act. 197
(d) Each motor vehicle dealer and repairer shall include with each 198
sales tax return filed with the Department of Revenue Services a 199
statement attesting that each motor vehicle sold during the period for 200
which such return is filed was in compliance with the provisions of 201
subdivision (2) of subsection (a) of section 2 of this act at the time of the 202
sale. 203
(e) The commissioner may adopt regulations, in accordance with the 204
provisions of chapter 54 of the general statutes, to implement the 205
provisions of this section. 206
Sec. 4. Section 22a-6a of the 2022 supplement to the general statutes 207
is repealed and the following is substituted in lieu thereof (Effective 208
October 1, 2022): 209
(a) Any person who knowingly or negligently violates any provision 210
of section 14-100b, [or] 14-164c, as amended by this act, or section 2 of 211
this act, subdivision (3) of subsection (b) of section 15-121, section 15-212 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
8 of 23
171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 441, 213
section 22a-69 or 22a-74, subsection (b) of section 22a-134p, sections 22a-214
148 to 22a-150, inclusive, 22a-153, 22a-154, 22a-157, 22a-158, 22a-162, 215
22a-171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 216
22a-190, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 217
22a-336, 22a-342, 22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 218
22a-361, 22a-362, 22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, 219
inclusive, 22a-416, 22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-220
449, 22a-450, 22a-451, 22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or 221
any regulation, order or permit adopted or issued thereunder by the 222
Commissioner of Energy and Environmental Protection shall be liable 223
to the state for the reasonable costs and expenses of the state in 224
detecting, investigating, controlling and abating such violation. Such 225
person shall also be liable to the state for the reasonable costs and 226
expenses of the state in restoring the air, waters, lands and other natural 227
resources of the state, including plant, wild animal and aquatic life to 228
their former condition insofar as practicable and reasonable, or, if 229
restoration is not practicable or reasonable, for any damage, temporary 230
or permanent, caused by such violation to the air, waters, lands or other 231
natural resources of the state, including plant, wild animal and aquatic 232
life and to the public trust therein. Institution of a suit to recover for such 233
damage, costs and expenses shall not preclude the application of any 234
other remedies. 235
(b) Whenever two or more persons knowingly or negligently violate 236
any provision of section 14-100b, [or] 14-164c, as amended by this act, or 237
section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 238
section 15-171, 15-172, 15-175, 22a-5, 22a-6 or 22a-7, chapter 440, chapter 239
441, subsection (b) of section 22a-134p, section 22a-162, 22a-171, 22a-174, 240
22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-190, 22a-208, 241
22a-208a, 22a-209, 22a-213, 22a-220, 22a-225, 22a-231, 22a-336, 22a-342, 242
22a-345, 22a-346, 22a-347, 22a-349a, 22a-358, 22a-359, 22a-361, 22a-362, 243
22a-365 to 22a-379, inclusive, 22a-401 to 22a-411, inclusive, 22a-416, 22a-244
417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 245
22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 246 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
9 of 23
permit adopted or issued thereunder by the commissioner and 247
responsibility for the damage caused thereby is not reasonably 248
apportionable, such persons shall, subject to a right of equal 249
contribution, be jointly and severally liable under this section. 250
(c) Any person whose acts outside Connecticut contribute to 251
environmental damage in Connecticut shall be subject to suit under this 252
section if such person is subject to in personam jurisdiction within this 253
state pursuant to section 52-59b, or if such person, in person or through 254
an agent, expects or should reasonably expect his acts outside this state 255
to have an effect upon the environment in this state and process upon 256
any such person shall be served in the manner set forth in section 52-257
59b. 258
Sec. 5. Subsection (a) of section 22a-6b of the general statutes is 259
repealed and the following is substituted in lieu thereof (Effective October 260
1, 2022): 261
(a) The Commissioner of Energy and Environmental Protection shall 262
adopt regulations, in accordance with the provisions of chapter 54, to 263
establish a schedule setting forth the amounts, or the ranges of amounts, 264
or a method for calculating the amount of the civil penalties which may 265
become due under this section. Such schedule or method may be 266
amended from time to time in the same manner as for adoption 267
provided any such regulations which become effective after July 1, 1993, 268
shall only apply to violations which occur after said date. The civil 269
penalties established for each violation shall be of such amount as to 270
insure immediate and continued compliance with applicable laws, 271
regulations, orders and permits. Such civil penalties shall not exceed the 272
following amounts: 273
(1) For failure to file any registration, other than a registration for a 274
general permit, for failure to file any plan, report or record, or any 275
application for a permit, for failure to obtain any certification, for failure 276
to display any registration, permit or order, or file any other information 277
required pursuant to any provision of section 14-100b or 14-164c, as 278 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
10 of 23
amended by this act, subdivision (3) of subsection (b) of section 15-121, 279
section 15-171, 15-172, 15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-280
42a, 22a-45a, chapter 441, sections 22a-134 to 22a-134d, inclusive, 281
subsection (b) of section 22a-134p, section 22a-171, 22a-174, 22a-175, 22a-282
177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-208, 22a-208a, 22a-209, 22a-283
213, 22a-220, 22a-231, 22a-245a, 22a-336, 22a-342, 22a-345, 22a-346, 22a-284
347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-362, 22a-368, 22a-285
401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 22a-417, 22a-424 to 286
22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 22a-454, 22a-458, 287
22a-461, 22a-462 or 22a-471, or any regulation, order or permit adopted 288
or issued thereunder by the commissioner, and for other violations of 289
similar character as set forth in such schedule or schedules, no more 290
than one thousand dollars for said violation and in addition no more 291
than one hundred dollars for each day during which such violation 292
continues; 293
(2) For deposit, placement, removal, disposal, discharge or emission 294
of any material or substance or electromagnetic radiation or the causing 295
of, engaging in or maintaining of any condition or activity in violation 296
of any provision of section 14-100b, [or] 14-164c, as amended by this act, 297
or section 2 of this act, subdivision (3) of subsection (b) of section 15-121, 298
section 15-171, 15-172, 15-175, 22a-5, 22a-6, 22a-7, 22a-32, 22a-39 or 22a-299
42a, 22a-45a, chapter 441, sections 22a-134 to 22a-134d, inclusive, section 300
22a-69 or 22a-74, subsection (b) of section 22a-134p, section 22a-162, 22a-301
171, 22a-174, 22a-175, 22a-177, 22a-178, 22a-181, 22a-183, 22a-184, 22a-302
190, 22a-208, 22a-208a, 22a-209, 22a-213, 22a-220, 22a-336, 22a-342, 22a-303
345, 22a-346, 22a-347, 22a-349a, 22a-354p, 22a-358, 22a-359, 22a-361, 22a-304
362, 22a-368, 22a-401 to 22a-405, inclusive, 22a-411, 22a-411a, 22a-416, 305
22a-417, 22a-424 to 22a-433, inclusive, 22a-447, 22a-449, 22a-450, 22a-451, 306
22a-454, 22a-458, 22a-461, 22a-462 or 22a-471, or any regulation, order or 307
permit adopted thereunder by the commissioner, and for other 308
violations of similar character as set forth in such schedule or schedules, 309
no more than twenty-five thousand dollars for said violation for each 310
day during which such violation continues; 311 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
11 of 23
(3) For violation of the terms of any final order of the commissioner, 312
except final orders under subsection (d) of this section and emergency 313
orders and cease and desist orders as set forth in subdivision (4) of this 314
subsection, for violation of the terms of any permit issued by the 315
commissioner, and for other violations of similar character as set forth 316
in such schedule or schedules, no more than twenty-five thousand 317
dollars for said violation for each day during which such violation 318
continues; 319
(4) For violation of any emergency order or cease and desist order of 320
the commissioner, and for other violations of similar character as set 321
forth in such schedule or schedules, no more than twenty-five thousand 322
dollars for said violation for each day during which such violation 323
continues; 324
(5) For failure to make an immediate report required pursuant to 325
subdivision (3) of subsection (a) of section 22a-135, or a report required 326
by the department pursuant to subsection (b) of section 22a-135, no 327
more than twenty-five thousand dollars per violation per day; 328
(6) For violation of any provision of the state's hazardous waste 329
program, no more than twenty-five thousand dollars per violation per 330
day; 331
(7) For wilful violation of any condition imposed pursuant to section 332
26-313 which leads to the destruction of, or harm to, any rare, threatened 333
or endangered species, no more than ten thousand dollars per violation 334
per day; 335
(8) For violation of any provision of sections 22a-608 to 22a-611, 336
inclusive, no more than the amount established by Section 325 of the 337
Emergency Planning and Community Right-To-Know Act of 1986 (42 338
USC 11001 et seq.) for a violation of Section 302, 304 or 311 to 313, 339
inclusive, of said act. 340
Sec. 6. Section 22a-9 of the general statutes is repealed and the 341
following is substituted in lieu thereof (Effective October 1, 2022): 342 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
12 of 23
The commissioner shall act as the official agent of the state in all 343
matters affecting the purposes of this title and sections 2-20a, 5-238a, 344
subsection (c) of section 7-131a, sections 7-131e, 7-131f, subsection (a) of 345
section 7-131g, sections 7-131i, 7-131l, subsection (a) of section 10-409, 346
subdivisions (51) and (52) of section 12-81, subdivisions (21) and (22) of 347
section 12-412, subsections (a) and (b) of section 13a-94, sections 13a-348
142a, 13b-56, 13b-57, 14-100b, 14-164c, as amended by this act, section 2 349
of this act, chapter 268, sections 16a-103, 22-91c, 22-91e, subsections (b) 350
and (c) of section 22a-148, section 22a-150, subdivisions (2) and (3) of 351
section 22a-151, sections 22a-153, 22a-154, 22a-155, 22a-158, chapter 352
446c, sections 22a-295, 22a-300, 22a-308, 22a-416, chapters 446h to 446k, 353
inclusive, chapters 447 and 448, sections 23-35, 23-37a, 23-41, chapter 354
462, section 25-34, chapter 477, subsection (b) of section 25-128, 355
subsection (a) of section 25-131, chapters 490 and 491 and sections 26-356
257, 26-297, 26-303 and 47-46a, under any federal laws now or hereafter 357
to be enacted and as the official agent of any municipality, district, 358
region or authority or other recognized legal entity in connection with 359
the grant or advance of any federal or other funds or credits to the state 360
or through the state, to its political subdivisions. 361
Sec. 7. Subdivision (1) of subsection (a) of section 12-431 of the general 362
statutes is repealed and the following is substituted in lieu thereof 363
(Effective October 1, 2022, and applicable to sales occurring on or after October 364
1, 2022): 365
(a) (1) (A) Except as otherwise provided in subdivision (2) or (3) of 366
this subsection, in case of the purchase of any motor vehicle, 367
snowmobile, vessel or aircraft other than from a licensed motor vehicle 368
dealer or licensed motor vehicle lessor, a snowmobile dealer, a licensed 369
marine dealer or a retailer of aircraft, respectively, the receipts therefrom 370
shall not be included in the measure of the sales tax, but the purchaser 371
thereof shall pay a use tax on the total purchase price thereof to the 372
Commissioner of Revenue Services, as provided in section 12-411, as 373
amended by this act, in the case of tangible personal property purchased 374
from a retailer, and, in the case of motor vehicles, vessels and 375 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
13 of 23
snowmobiles, before obtaining an original or transferal registration, in 376
accordance with regulations prescribed by the Commissioner of 377
Revenue Services and on forms approved by the Commissioner of 378
Revenue Services and the Commissioner of Motor Vehicles, and, in the 379
case of aircraft, before obtaining an original or transferal registration, in 380
accordance with regulations prescribed by the Commissioner of 381
Revenue Services and on forms approved by the Commissioner of 382
Revenue Services and the Commissioner of Transportation. 383
(B) Each person, other than an employee of a licensed motor vehicle 384
dealer or licensed motor vehicle lessor, who sells a motor vehicle shall 385
provide to the purchaser of such motor vehicle a written statement 386
attesting that such motor vehicle was in compliance with the provisions 387
of subdivision (2) of subsection (a) of section 2 of this act at the time of 388
purchase. Such purchaser shall include a copy of such statement with 389
the payment of the use tax pursuant to subparagraph (A) of this 390
subdivision. 391
Sec. 8. Subdivision (1) of section 12-408 of the general statutes is 392
repealed and the following is substituted in lieu thereof (Effective October 393
1, 2022, and applicable to sales occurring on or after October 1, 2022): 394
(1) (A) For the privilege of making any sales, as defined in 395
subdivision (2) of subsection (a) of section 12-407, at retail, in this state 396
for a consideration, a tax is hereby imposed on all retailers at the rate of 397
six and thirty-five-hundredths per cent of the gross receipts of any 398
retailer from the sale of all tangible personal property sold at retail or 399
from the rendering of any services constituting a sale in accordance with 400
subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 401
rate, the rates provided in subparagraphs (B) to [(I)] (J), inclusive, of this 402
subdivision; 403
(B) (i) At a rate of fifteen per cent with respect to each transfer of 404
occupancy, from the total amount of rent received by a hotel or lodging 405
house for the first period not exceeding thirty consecutive calendar 406
days; 407 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
14 of 23
(ii) At a rate of eleven per cent with respect to each transfer of 408
occupancy, from the total amount of rent received by a bed and 409
breakfast establishment for the first period not exceeding thirty 410
consecutive calendar days; 411
(C) With respect to the sale of a motor vehicle to any individual who 412
is a member of the armed forces of the United States and is on full-time 413
active duty in Connecticut and who is considered, under 50 App USC 414
574, a resident of another state, or to any such individual and the spouse 415
thereof, at a rate of four and one-half per cent of the gross receipts of any 416
retailer from such sales, provided such retailer requires and maintains a 417
declaration by such individual, prescribed as to form by the 418
commissioner and bearing notice to the effect that false statements made 419
in such declaration are punishable, or other evidence, satisfactory to the 420
commissioner, concerning the purchaser's state of residence under 50 421
App USC 574; 422
(D) (i) With respect to the sales of computer and data processing 423
services occurring on or after July 1, 2001, at the rate of one per cent, and 424
(ii) with respect to sales of Internet access services, on and after July 1, 425
2001, such services shall be exempt from such tax; 426
(E) (i) With respect to the sales of labor that is otherwise taxable under 427
subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 428
12-407 on existing vessels and repair or maintenance services on vessels 429
occurring on and after July 1, 1999, such services shall be exempt from 430
such tax; 431
(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 432
used for transporting a vessel, at the rate of two and ninety-nine-433
hundredths per cent, except that the sale of a vessel shall be exempt from 434
such tax if such vessel is docked in this state for sixty or fewer days in a 435
calendar year; 436
(iii) With respect to the sale of dyed diesel fuel, as defined in 437
subsection (d) of section 12-487, sold by a marine fuel dock exclusively 438 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
15 of 23
for marine purposes, at the rate of two and ninety-nine-hundredths per 439
cent; 440
(F) With respect to patient care services for which payment is 441
received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 442
at the rate of five and three-fourths per cent and on and after July 1, 2001, 443
such services shall be exempt from such tax; 444
(G) With respect to the rental or leasing of a passenger motor vehicle 445
for a period of thirty consecutive calendar days or less, at a rate of nine 446
and thirty-five-hundredths per cent; 447
(H) With respect to the sale of (i) a motor vehicle for a sales price 448
exceeding fifty thousand dollars, at a rate of seven and three-fourths per 449
cent on the entire sales price, (ii) jewelry, whether real or imitation, for 450
a sales price exceeding five thousand dollars, at a rate of seven and 451
three-fourths per cent on the entire sales price, and (iii) an article of 452
clothing or footwear intended to be worn on or about the human body, 453
a handbag, luggage, umbrella, wallet or watch for a sales price 454
exceeding one thousand dollars, at a rate of seven and three-fourths per 455
cent on the entire sales price. For purposes of this subparagraph, "motor 456
vehicle" has the meaning provided in section 14-1, but does not include 457
a motor vehicle subject to the provisions of subparagraph (C) of this 458
subdivision, a motor vehicle having a gross vehicle weight rating over 459
twelve thousand five hundred pounds, or a motor vehicle having a 460
gross vehicle weight rating of twelve thousand five hundred pounds or 461
less that is not used for private passenger purposes, but is designed or 462
used to transport merchandise, freight or persons in connection with 463
any business enterprise and issued a commercial registration or more 464
specific type of registration by the Department of Motor Vehicles; 465
(I) With respect to the sale of meals, as defined in subdivision (13) of 466
section 12-412, sold by an eating establishment, caterer or grocery store; 467
and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 468
such as are ordinarily dispensed at bars and soda fountains, or in 469
connection therewith; in addition to the tax imposed under 470 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
16 of 23
subparagraph (A) of this subdivision, at the rate of one per cent; 471
(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 472
this subdivision, with respect to the sale of a motorcycle that exceeds the 473
maximum decibel level permitted pursuant to section 14-80a and any 474
regulations adopted thereunder, at the rate of fifty per cent; 475
(ii) With respect to the sale of a replacement or an aftermarket 476
motorcycle muffler that would cause a motorcycle to exceed the 477
maximum decibel level permitted pursuant to section 14-80a and any 478
regulations adopted thereunder, at the rate of fifty per cent; 479
[(J)] (K) The rate of tax imposed by this chapter shall be applicable to 480
all retail sales upon the effective date of such rate, except that a new rate 481
that represents an increase in the rate applicable to the sale shall not 482
apply to any sales transaction wherein a binding sales contract without 483
an escalator clause has been entered into prior to the effective date of the 484
new rate and delivery is made within ninety days after the effective date 485
of the new rate. For the purposes of payment of the tax imposed under 486
this section, any retailer of services taxable under subdivision (37) of 487
subsection (a) of section 12-407, who computes taxable income, for 488
purposes of taxation under the Internal Revenue Code of 1986, or any 489
subsequent corresponding internal revenue code of the United States, 490
as amended from time to time, on an accounting basis that recognizes 491
only cash or other valuable consideration actually received as income 492
and who is liable for such tax only due to the rendering of such services 493
may make payments related to such tax for the period during which 494
such income is received, without penalty or interest, without regard to 495
when such service is rendered; 496
[(K)] (L) (i) For calendar quarters ending on or after September 30, 497
2019, the commissioner shall deposit into the regional planning 498
incentive account, established pursuant to section 4-66k, six and seven-499
tenths per cent of the amounts received by the state from the tax 500
imposed under subparagraph (B) of this subdivision and ten and seven-501
tenths per cent of the amounts received by the state from the tax 502 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
17 of 23
imposed under subparagraph (G) of this subdivision; 503
(ii) For calendar quarters ending on or after September 30, 2018, the 504
commissioner shall deposit into the Tourism Fund established under 505
section 10-395b ten per cent of the amounts received by the state from 506
the tax imposed under subparagraph (B) of this subdivision; 507
[(L)] (M) For calendar months commencing on or after July 1, 2021, 508
the commissioner shall deposit into the municipal revenue sharing 509
account established pursuant to section 4-66l seven and nine-tenths per 510
cent of the amounts received by the state from the tax imposed under 511
subparagraph (A) of this subdivision; and 512
[(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 513
the commissioner shall deposit into the Special Transportation Fund 514
established under section 13b-68 seven and nine-tenths per cent of the 515
amounts received by the state from the tax imposed under 516
subparagraph (A) of this subdivision; 517
(ii) For calendar months commencing on or after July 1, 2018, but 518
prior to July 1, 2019, the commissioner shall deposit into the Special 519
Transportation Fund established under section 13b-68 eight per cent of 520
the amounts received by the state from the tax imposed under 521
subparagraphs (A) and (H) of this subdivision on the sale of a motor 522
vehicle; 523
(iii) For calendar months commencing on or after July 1, 2019, but 524
prior to July 1, 2020, the commissioner shall deposit into the Special 525
Transportation Fund established under section 13b-68 seventeen per 526
cent of the amounts received by the state from the tax imposed under 527
subparagraphs (A) and (H) of this subdivision on the sale of a motor 528
vehicle; 529
(iv) For calendar months commencing on or after July 1, 2020, but 530
prior to July 1, 2021, the commissioner shall deposit into the Special 531
Transportation Fund established under section 13b-68 twenty-five per 532
cent of the amounts received by the state from the tax imposed under 533 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
18 of 23
subparagraphs (A) and (H) of this subdivision on the sale of a motor 534
vehicle; 535
(v) For calendar months commencing on or after July 1, 2021, but 536
prior to July 1, 2022, the commissioner shall deposit into the Special 537
Transportation Fund established under section 13b-68 seventy-five per 538
cent of the amounts received by the state from the tax imposed under 539
subparagraphs (A) and (H) of this subdivision on the sale of a motor 540
vehicle; and 541
(vi) For calendar months commencing on or after July 1, 2022, the 542
commissioner shall deposit into the Special Transportation Fund 543
established under section 13b-68 one hundred per cent of the amounts 544
received by the state from the tax imposed under subparagraphs (A), 545
[and] (H) and (J)(i) of this subdivision on the sale of a motor vehicle. 546
Sec. 9. Subdivision (1) of section 12-411 of the general statutes is 547
repealed and the following is substituted in lieu thereof (Effective October 548
1, 2022, and applicable to sales occurring on or after October 1, 2022): 549
(1) (A) An excise tax is hereby imposed on the storage, acceptance, 550
consumption or any other use in this state of tangible personal property 551
purchased from any retailer for storage, acceptance, consumption or any 552
other use in this state, the acceptance or receipt of any services 553
constituting a sale in accordance with subdivision (2) of subsection (a) 554
of section 12-407, purchased from any retailer for consumption or use in 555
this state, or the storage, acceptance, consumption or any other use in 556
this state of tangible personal property which has been manufactured, 557
fabricated, assembled or processed from materials by a person, either 558
within or without this state, for storage, acceptance, consumption or any 559
other use by such person in this state, to be measured by the sales price 560
of materials, at the rate of six and thirty-five-hundredths per cent of the 561
sales price of such property or services, except, in lieu of said rate: 562
(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 563
house for the first period not exceeding thirty consecutive calendar 564 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
19 of 23
days; 565
(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 566
establishment for the first period not exceeding thirty consecutive 567
calendar days; 568
(C) With respect to the storage, acceptance, consumption or use in 569
this state of a motor vehicle purchased from any retailer for storage, 570
acceptance, consumption or use in this state by any individual who is a 571
member of the armed forces of the United States and is on full-time 572
active duty in Connecticut and who is considered, under 50 App USC 573
574, a resident of another state, or to any such individual and the spouse 574
of such individual at a rate of four and one-half per cent of the sales price 575
of such vehicle, provided such retailer requires and maintains a 576
declaration by such individual, prescribed as to form by the 577
commissioner and bearing notice to the effect that false statements made 578
in such declaration are punishable, or other evidence, satisfactory to the 579
commissioner, concerning the purchaser's state of residence under 50 580
App USC 574; 581
(D) (i) With respect to the acceptance or receipt in this state of labor 582
that is otherwise taxable under subparagraph (C) or (G) of subdivision 583
(2) of subsection (a) of section 12-407 on existing vessels and repair or 584
maintenance services on vessels occurring on and after July 1, 1999, such 585
services shall be exempt from such tax; 586
(ii) (I) With respect to the storage, acceptance or other use of a vessel 587
in this state, at the rate of two and ninety-nine-hundredths per cent, 588
except that such storage, acceptance or other use shall be exempt from 589
such tax if such vessel is docked in this state for sixty or fewer days in a 590
calendar year; 591
(II) With respect to the storage, acceptance or other use of a motor for 592
a vessel or a trailer used for transporting a vessel in this state, at the rate 593
of two and ninety-nine-hundredths per cent; 594
(III) With respect to the storage, acceptance or other use of dyed diesel 595 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
20 of 23
fuel, as defined in subsection (d) of section 12-487, exclusively for 596
marine purposes, at the rate of two and ninety-nine-hundredths per 597
cent; 598
(E) (i) With respect to the acceptance or receipt in this state of 599
computer and data processing services purchased from any retailer for 600
consumption or use in this state occurring on or after July 1, 2001, at the 601
rate of one per cent of such services, and (ii) with respect to the 602
acceptance or receipt in this state of Internet access services, on and after 603
July 1, 2001, such services shall be exempt from such tax; 604
(F) With respect to the acceptance or receipt in this state of patient 605
care services purchased from any retailer for consumption or use in this 606
state for which payment is received by the hospital on or after July 1, 607
1999, and prior to July 1, 2001, at the rate of five and three-fourths per 608
cent and on and after July 1, 2001, such services shall be exempt from 609
such tax; 610
(G) With respect to the rental or leasing of a passenger motor vehicle 611
for a period of thirty consecutive calendar days or less, at a rate of nine 612
and thirty-five-hundredths per cent; 613
(H) With respect to the acceptance or receipt in this state of (i) a motor 614
vehicle for a sales price exceeding fifty thousand dollars, at a rate of 615
seven and three-fourths per cent on the entire sales price, (ii) jewelry, 616
whether real or imitation, for a sales price exceeding five thousand 617
dollars, at a rate of seven and three-fourths per cent on the entire sales 618
price, and (iii) an article of clothing or footwear intended to be worn on 619
or about the human body, a handbag, luggage, umbrella, wallet or 620
watch for a sales price exceeding one thousand dollars, at a rate of seven 621
and three-fourths per cent on the entire sales price. For purposes of this 622
subparagraph, "motor vehicle" has the meaning provided in section 14-623
1, but does not include a motor vehicle subject to the provisions of 624
subparagraph (C) of this subdivision, a motor vehicle having a gross 625
vehicle weight rating over twelve thousand five hundred pounds, or a 626
motor vehicle having a gross vehicle weight rating of twelve thousand 627 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
21 of 23
five hundred pounds or less that is not used for private passenger 628
purposes, but is designed or used to transport merchandise, freight or 629
persons in connection with any business enterprise and issued a 630
commercial registration or more specific type of registration by the 631
Department of Motor Vehicles; 632
(I) With respect to the acceptance or receipt in this state of meals, as 633
defined in subdivision (13) of section 12-412, sold by an eating 634
establishment, caterer or grocery store; and spirituous, malt or vinous 635
liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 636
at bars and soda fountains, or in connection therewith; in addition to the 637
tax imposed under subparagraph (A) of this subdivision, at the rate of 638
one per cent; 639
(J) (i) Notwithstanding the provisions of subparagraph (C) or (H) of 640
this subdivision, with respect to the storage, acceptance, consumption 641
or use in this state of a motorcycle that exceeds the maximum decibel 642
level permitted pursuant to section 14-80a and any regulations adopted 643
thereunder, at the rate of fifty per cent; 644
(ii) With respect to the storage, acceptance, consumption or use in this 645
state of a replacement or an aftermarket motorcycle muffler that would 646
cause a motorcycle to exceed the maximum decibel level permitted 647
pursuant to section 14-80a and any regulations adopted thereunder, at 648
the rate of fifty per cent; 649
[(J)] (K) (i) For calendar quarters ending on or after September 30, 650
2019, the commissioner shall deposit into the regional planning 651
incentive account, established pursuant to section 4-66k, six and seven-652
tenths per cent of the amounts received by the state from the tax 653
imposed under subparagraph (B) of this subdivision and ten and seven-654
tenths per cent of the amounts received by the state from the tax 655
imposed under subparagraph (G) of this subdivision; 656
(ii) For calendar quarters ending on or after September 30, 2018, the 657
commissioner shall deposit into the Tourism Fund established under 658 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
22 of 23
section 10-395b ten per cent of the amounts received by the state from 659
the tax imposed under subparagraph (B) of this subdivision; 660
[(K)] (L) For calendar months commencing on or after July 1, 2021, 661
the commissioner shall deposit into said municipal revenue sharing 662
account seven and nine-tenths per cent of the amounts received by the 663
state from the tax imposed under subparagraph (A) of this subdivision; 664
and 665
[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 666
the commissioner shall deposit into said Special Transportation Fund 667
seven and nine-tenths per cent of the amounts received by the state from 668
the tax imposed under subparagraph (A) of this subdivision; 669
(ii) For calendar months commencing on or after July 1, 2018, but 670
prior to July 1, 2019, the commissioner shall deposit into the Special 671
Transportation Fund established under section 13b-68 eight per cent of 672
the amounts received by the state from the tax imposed under 673
subparagraphs (A) and (H) of this subdivision on the acceptance or 674
receipt in this state of a motor vehicle; 675
(iii) For calendar months commencing on or after July 1, 2019, but 676
prior to July 1, 2020, the commissioner shall deposit into the Special 677
Transportation Fund established under section 13b-68 seventeen per 678
cent of the amounts received by the state from the tax imposed under 679
subparagraphs (A) and (H) of this subdivision on the acceptance or 680
receipt in this state of a motor vehicle; 681
(iv) For calendar months commencing on or after July 1, 2020, but 682
prior to July 1, 2021, the commissioner shall deposit into the Special 683
Transportation Fund established under section 13b-68 twenty-five per 684
cent of the amounts received by the state from the tax imposed under 685
subparagraphs (A) and (H) of this subdivision on the acceptance or 686
receipt in this state of a motor vehicle; 687
(v) For calendar months commencing on or after July 1, 2021, but 688
prior to July 1, 2022, the commissioner shall deposit into the Special 689 Raised Bill No. 484
LCO 3999 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2022SB-00484-
R01-SB.docx }
23 of 23
Transportation Fund established under section 13b-68 seventy-five per 690
cent of the amounts received by the state from the tax imposed under 691
subparagraphs (A) and (H) of this subdivision on the acceptance or 692
receipt in this state of a motor vehicle; and 693
(vi) For calendar months commencing on or after July 1, 2022, the 694
commissioner shall deposit into the Special Transportation Fund 695
established under section 13b-68 one hundred per cent of the amounts 696
received by the state from the tax imposed under subparagraphs (A), 697
[and] (H) and (J)(i) of this subdivision on the acceptance or receipt in 698
this state of a motor vehicle. 699
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2022 14-164c(c)
Sec. 2 October 1, 2022 New section
Sec. 3 October 1, 2022 New section
Sec. 4 October 1, 2022 22a-6a
Sec. 5 October 1, 2022 22a-6b(a)
Sec. 6 October 1, 2022 22a-9
Sec. 7 October 1, 2022, and
applicable to sales
occurring on or after
October 1, 2022
12-431(a)(1)
Sec. 8 October 1, 2022, and
applicable to sales
occurring on or after
October 1, 2022
12-408(1)
Sec. 9 October 1, 2022, and
applicable to sales
occurring on or after
October 1, 2022
12-411(1)
FIN Joint Favorable