Researcher: HP Page 1 4/18/24
OLR Bill Analysis
sHB 5490
AN ACT CONCERNING THE SALES AND USE TAXES ON
AMBULANCE-TYPE MOTOR VEHICLES AND AMBULANCES.
SUMMARY
Starting July 1, 2025, this bill exempts from sales and use tax (1)
ambulance-type vehicles used exclusively to transport medically
incapacitated individuals, except those used to transport these
individuals for payment, and (2) ambulances operating under a license
or certificate issued by the Department of Public Health (DPH). By law,
DPH issues licenses or certificates, as applicable, to commercial,
municipal, volunteer, nonprofit, and state agency ambulance services.
By law, unchanged by the bill, sales of goods and services to
municipalities, state agencies, and charitable nonprofits are already
exempt from sales and use tax (CGS ยง 12-412(1) & (8)).
EFFECTIVE DATE: October 1, 2024
COMMITTEE ACTION
Finance, Revenue and Bonding Committee
Joint Favorable Substitute
Yea 51 Nay 0 (04/03/2024)