Connecticut 2024 Regular Session

Connecticut House Bill HB05490 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	LCO 1 of 1
	3	+	LCO No. 2336 1 of 13
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5		-	General Assembly ~~Substitute~~ Bill No. 5490
	5	+	General Assembly Raised Bill No. 5490
6	6		February Session, 2024
	7	+	LCO No. 2336
	8	+
	9	+
	10	+	Referred to Committee on FINANCE, REVENUE AND
	11	+	BONDING
	12	+
	13	+
	14	+	Introduced by:
	15	+	(FIN)
7	16
8	17
9	18
10	19
11		-
12		-	AN ACT CONCERNING THE SALES AND USE TAXES ON
13		-	AMBULANCE-TYPE MOTOR VEHICLES AND AMBULANCES.
	20	+	AN ACT CONCERNING THE THRESHOLD FOR THE DUES TAX, THE
	21	+	SALES AND USE TAXES TREATMENT OF CERTAIN MOTOR
	22	+	VEHICLES AND THE DEDICATION OF A PORTION OF THE REVENUE
	23	+	GENERATED FROM MEALS SOLD BY AN EATING ESTABLISHMENT,
	24	+	CATERER OR GROCERY STORE.
14	25		Be it enacted by the Senate and House of Representatives in General
15	26		Assembly convened:
16	27
17		-	Section 1. Section 12-412 of the 2024 supplement to the general 1
18		-	statutes is amended by adding subdivision (127) as follows (Effective 2
19		-	October 1, 2024): 3
20		-	(NEW) (127) On and after July 1, 2025, sales of and the storage, use or 4
21		-	other consumption of (A) any ambulance-type motor vehicle used 5
22		-	exclusively to transport any medically incapacitated individual, except 6
23		-	any such vehicle used to transport any such individual for payment, and 7
24		-	(B) any ambulance operating under a license or certificate issued in 8
25		-	accordance with the provisions of section 19a-180. 9
	28	+	Section 1. Section 12-543 of the general statutes is repealed and the 1
	29	+	following is substituted in lieu thereof (Effective July 1, 2024): 2
	30	+	(a) There is hereby imposed a tax equivalent to ten per cent of any 3
	31	+	amount paid as dues or initiation fees to any social, athletic or sporting 4
	32	+	club. Such tax shall be imposed upon the club receiving such amounts. 5
	33	+	Reimbursement for such tax shall be collected by the club from the 6
	34	+	member. Such reimbursement, termed "tax", shall be paid by the 7
	35	+	member to the club charging the dues or initiation fees. Such tax, when 8
	36	+	added to the amounts charged, shall be a debt from the member to the 9
	37	+	club charging such amounts and shall be recoverable at law. The 10
	38	+	amount of tax reimbursement, when so collected, shall be deemed to be 11
	39	+	a special fund in trust for the state. [of Connecticut.] 12 Raised Bill No. 5490
	40	+
	41	+
	42	+
	43	+	LCO No. 2336 2 of 13
	44	+
	45	+	(b) The following shall be exempt from the dues tax: 13
	46	+	(1) A club [shall be exempt from the dues tax] if the annual dues of a 14
	47	+	member enjoying full privileges and any initiation fee required of such 15
	48	+	a member are each [one hundred dollars] two hundred fifty or less; [.] 16
	49	+	(2) A club sponsored and controlled by a charitable or religious 17
	50	+	organization, a governmental agency or a nonprofit educational 18
	51	+	institution; [shall be exempt from the dues tax.] 19
	52	+	(3) Any society, order or association operating under the lodge 20
	53	+	system or any local fraternal organization among students of a college 21
	54	+	or university; [shall be exempt from the dues tax.] and 22
	55	+	(4) Lawn bowling clubs. [shall be exempt from the dues tax.] 23
	56	+	Sec. 2. Section 12-412 of the 2024 supplement to the general statutes 24
	57	+	is amended by adding subdivision (127) as follows (Effective July 1, 2024, 25
	58	+	and applicable to sales occurring on or after July 1, 2024): 26
	59	+	(NEW) (127) Sales of and the storage, use or other consumption of (A) 27
	60	+	any ambulance-type motor vehicle used exclusively to transport any 28
	61	+	medically incapacitated individual, except any such vehicle used to 29
	62	+	transport any such individual for payment, and (B) any ambulance 30
	63	+	operating under a license or certificate issued in accordance with the 31
	64	+	provisions of section 19a-180. 32
	65	+	Sec. 3. Subdivision (1) of section 12-408 of the 2024 supplement to the 33
	66	+	general statutes is repealed and the following is substituted in lieu 34
	67	+	thereof (Effective July 1, 2024, and applicable to sales occurring on or after 35
	68	+	July 1, 2024): 36
	69	+	(1) (A) For the privilege of making any sales, as defined in 37
	70	+	subdivision (2) of subsection (a) of section 12-407, at retail, in this state 38
	71	+	for a consideration, a tax is hereby imposed on all retailers at the rate of 39
	72	+	six and thirty-five-hundredths per cent of the gross receipts of any 40
	73	+	retailer from the sale of all tangible personal property sold at retail or 41
	74	+	from the rendering of any services constituting a sale in accordance with 42 Raised Bill No. 5490
	75	+
	76	+
	77	+
	78	+	LCO No. 2336 3 of 13
	79	+
	80	+	subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 43
	81	+	rate, the rates provided in subparagraphs (B) to (I), inclusive, of this 44
	82	+	subdivision; 45
	83	+	(B) (i) At a rate of fifteen per cent with respect to each transfer of 46
	84	+	occupancy, from the total amount of rent received by a hotel or lodging 47
	85	+	house for the first period not exceeding thirty consecutive calendar 48
	86	+	days; 49
	87	+	(ii) At a rate of eleven per cent with respect to each transfer of 50
	88	+	occupancy, from the total amount of rent received by a bed and 51
	89	+	breakfast establishment for the first period not exceeding thirty 52
	90	+	consecutive calendar days; 53
	91	+	(C) With respect to the sale of a motor vehicle to any individual who 54
	92	+	is a member of the armed forces of the United States and is on full-time 55
	93	+	active duty in Connecticut and who is considered, under 50 App USC 56
	94	+	574, a resident of another state, or to any such individual and the spouse 57
	95	+	thereof, at a rate of four and one-half per cent of the gross receipts of any 58
	96	+	retailer from such sales, provided such retailer requires and maintains a 59
	97	+	declaration by such individual, prescribed as to form by the 60
	98	+	commissioner and bearing notice to the effect that false statements made 61
	99	+	in such declaration are punishable, or other evidence, satisfactory to the 62
	100	+	commissioner, concerning the purchaser's state of residence under 50 63
	101	+	App USC 574; 64
	102	+	(D) (i) With respect to the sales of computer and data processing 65
	103	+	services occurring on or after July 1, 2001, at the rate of one per cent, and 66
	104	+	(ii) with respect to sales of Internet access services, on and after July 1, 67
	105	+	2001, such services shall be exempt from such tax; 68
	106	+	(E) (i) With respect to the sales of labor that is otherwise taxable under 69
	107	+	subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 70
	108	+	12-407 on existing vessels and repair or maintenance services on vessels 71
	109	+	occurring on and after July 1, 1999, such services shall be exempt from 72
	110	+	such tax; 73 Raised Bill No. 5490
	111	+
	112	+
	113	+
	114	+	LCO No. 2336 4 of 13
	115	+
	116	+	(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 74
	117	+	used for transporting a vessel, at the rate of two and ninety-nine-75
	118	+	hundredths per cent, except that the sale of a vessel shall be exempt from 76
	119	+	such tax if such vessel is docked in this state for sixty or fewer days in a 77
	120	+	calendar year; 78
	121	+	(iii) With respect to the sale of dyed diesel fuel, as defined in 79
	122	+	subsection (d) of section 12-487, sold by a marine fuel dock exclusively 80
	123	+	for marine purposes, at the rate of two and ninety-nine-hundredths per 81
	124	+	cent; 82
	125	+	(F) With respect to patient care services for which payment is 83
	126	+	received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 84
	127	+	at the rate of five and three-fourths per cent and on and after July 1, 2001, 85
	128	+	such services shall be exempt from such tax; 86
	129	+	(G) With respect to the rental or leasing of a passenger motor vehicle 87
	130	+	for a period of thirty consecutive calendar days or less, at a rate of nine 88
	131	+	and thirty-five-hundredths per cent; 89
	132	+	(H) With respect to the sale of (i) a motor vehicle for a sales price 90
	133	+	exceeding [fifty] seventy-five thousand dollars, at a rate of seven and 91
	134	+	three-fourths per cent on the entire sales price, (ii) jewelry, whether real 92
	135	+	or imitation, for a sales price exceeding five thousand dollars, at a rate 93
	136	+	of seven and three-fourths per cent on the entire sales price, and (iii) an 94
	137	+	article of clothing or footwear intended to be worn on or about the 95
	138	+	human body, a handbag, luggage, umbrella, wallet or watch for a sales 96
	139	+	price exceeding one thousand dollars, at a rate of seven and three-97
	140	+	fourths per cent on the entire sales price. For purposes of this 98
	141	+	subparagraph, "motor vehicle" has the meaning provided in section 14-99
	142	+	1, but does not include a motor vehicle subject to the provisions of 100
	143	+	subparagraph (C) of this subdivision, a motor vehicle having a gross 101
	144	+	vehicle weight rating over twelve thousand five hundred pounds, or a 102
	145	+	motor vehicle having a gross vehicle weight rating of twelve thousand 103
	146	+	five hundred pounds or less that is not used for private passenger 104
	147	+	purposes, but is designed or used to transport merchandise, freight or 105 Raised Bill No. 5490
	148	+
	149	+
	150	+
	151	+	LCO No. 2336 5 of 13
	152	+
	153	+	persons in connection with any business enterprise and issued a 106
	154	+	commercial registration or more specific type of registration by the 107
	155	+	Department of Motor Vehicles; 108
	156	+	(I) With respect to the sale of meals, as defined in subdivision (13) of 109
	157	+	section 12-412, sold by an eating establishment, caterer or grocery store; 110
	158	+	and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 111
	159	+	such as are ordinarily dispensed at bars and soda fountains, or in 112
	160	+	connection therewith; in addition to the tax imposed under 113
	161	+	subparagraph (A) of this subdivision, at the rate of one per cent; 114
	162	+	(J) The rate of tax imposed by this chapter shall be applicable to all 115
	163	+	retail sales upon the effective date of such rate, except that a new rate 116
	164	+	that represents an increase in the rate applicable to the sale shall not 117
	165	+	apply to any sales transaction wherein a binding sales contract without 118
	166	+	an escalator clause has been entered into prior to the effective date of the 119
	167	+	new rate and delivery is made within ninety days after the effective date 120
	168	+	of the new rate. For the purposes of payment of the tax imposed under 121
	169	+	this section, any retailer of services taxable under subdivision (37) of 122
	170	+	subsection (a) of section 12-407, who computes taxable income, for 123
	171	+	purposes of taxation under the Internal Revenue Code of 1986, or any 124
	172	+	subsequent corresponding internal revenue code of the United States, 125
	173	+	as amended from time to time, on an accounting basis that recognizes 126
	174	+	only cash or other valuable consideration actually received as income 127
	175	+	and who is liable for such tax only due to the rendering of such services 128
	176	+	may make payments related to such tax for the period during which 129
	177	+	such income is received, without penalty or interest, without regard to 130
	178	+	when such service is rendered; 131
	179	+	(K) (i) For calendar quarters ending on or after September 30, 2019, 132
	180	+	the commissioner shall deposit into the regional planning incentive 133
	181	+	account, established pursuant to section 4-66k, six and seven-tenths per 134
	182	+	cent of the amounts received by the state from the tax imposed under 135
	183	+	subparagraph (B) of this subdivision and ten and seven-tenths per cent 136
	184	+	of the amounts received by the state from the tax imposed under 137
	185	+	subparagraph (G) of this subdivision; 138 Raised Bill No. 5490
	186	+
	187	+
	188	+
	189	+	LCO No. 2336 6 of 13
	190	+
	191	+	(ii) For calendar quarters ending on or after September 30, 2018, the 139
	192	+	commissioner shall deposit into the Tourism Fund established under 140
	193	+	section 10-395b ten per cent of the amounts received by the state from 141
	194	+	the tax imposed under subparagraph (B) of this subdivision; 142
	195	+	(iii) For calendar quarters ending on or after September 30, 2024, the 143
	196	+	commissioner shall deposit into the Tourism Fund established under 144
	197	+	section 10-395b fifty per cent of the amounts received by the state from 145
	198	+	the tax imposed under subparagraph (I) of this subdivision; 146
	199	+	(L) (i) For calendar months commencing on or after July 1, 2021, but 147
	200	+	prior to July 1, 2023, the commissioner shall deposit into the municipal 148
	201	+	revenue sharing account established pursuant to section 4-66l seven and 149
	202	+	nine-tenths per cent of the amounts received by the state from the tax 150
	203	+	imposed under subparagraph (A) of this subdivision, including such 151
	204	+	amounts received on or after July 1, 2023, attributable to the fiscal year 152
	205	+	ending June 30, 2023; [and] 153
	206	+	(ii) For calendar months commencing on or after July 1, 2023, the 154
	207	+	commissioner shall deposit into the Municipal Revenue Sharing Fund 155
	208	+	established pursuant to section 4-66p seven and nine-tenths per cent of 156
	209	+	the amounts received by the state from the tax imposed under 157
	210	+	subparagraph (A) of this subdivision; [and] 158
	211	+	(M) (i) For calendar months commencing on or after July 1, 2017, the 159
	212	+	commissioner shall deposit into the Special Transportation Fund 160
	213	+	established under section 13b-68 seven and nine-tenths per cent of the 161
	214	+	amounts received by the state from the tax imposed under 162
	215	+	subparagraph (A) of this subdivision; 163
	216	+	(ii) For calendar months commencing on or after July 1, 2018, but 164
	217	+	prior to July 1, 2019, the commissioner shall deposit into the Special 165
	218	+	Transportation Fund established under section 13b-68 eight per cent of 166
	219	+	the amounts received by the state from the tax imposed under 167
	220	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 168
	221	+	vehicle; 169 Raised Bill No. 5490
	222	+
	223	+
	224	+
	225	+	LCO No. 2336 7 of 13
	226	+
	227	+	(iii) For calendar months commencing on or after July 1, 2019, but 170
	228	+	prior to July 1, 2020, the commissioner shall deposit into the Special 171
	229	+	Transportation Fund established under section 13b-68 seventeen per 172
	230	+	cent of the amounts received by the state from the tax imposed under 173
	231	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 174
	232	+	vehicle; 175
	233	+	(iv) For calendar months commencing on or after July 1, 2020, but 176
	234	+	prior to July 1, 2021, the commissioner shall deposit into the Special 177
	235	+	Transportation Fund established under section 13b-68 twenty-five per 178
	236	+	cent of the amounts received by the state from the tax imposed under 179
	237	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 180
	238	+	vehicle; 181
	239	+	(v) For calendar months commencing on or after July 1, 2021, but 182
	240	+	prior to July 1, 2022, the commissioner shall deposit into the Special 183
	241	+	Transportation Fund established under section 13b-68 seventy-five per 184
	242	+	cent of the amounts received by the state from the tax imposed under 185
	243	+	subparagraphs (A) and (H) of this subdivision on the sale of a motor 186
	244	+	vehicle; and 187
	245	+	(vi) For calendar months commencing on or after July 1, 2022, the 188
	246	+	commissioner shall deposit into the Special Transportation Fund 189
	247	+	established under section 13b-68 one hundred per cent of the amounts 190
	248	+	received by the state from the tax imposed under subparagraphs (A) 191
	249	+	and (H) of this subdivision on the sale of a motor vehicle. 192
	250	+	Sec. 4. Subdivision (1) of section 12-411 of the 2024 supplement to the 193
	251	+	general statutes is repealed and the following is substituted in lieu 194
	252	+	thereof (Effective July 1, 2024, and applicable to sales occurring on or after 195
	253	+	July 1, 2024): 196
	254	+	(1) (A) An excise tax is hereby imposed on the storage, acceptance, 197
	255	+	consumption or any other use in this state of tangible personal property 198
	256	+	purchased from any retailer for storage, acceptance, consumption or any 199
	257	+	other use in this state, the acceptance or receipt of any services 200
	258	+	constituting a sale in accordance with subdivision (2) of subsection (a) 201 Raised Bill No. 5490
	259	+
	260	+
	261	+
	262	+	LCO No. 2336 8 of 13
	263	+
	264	+	of section 12-407, purchased from any retailer for consumption or use in 202
	265	+	this state, or the storage, acceptance, consumption or any other use in 203
	266	+	this state of tangible personal property which has been manufactured, 204
	267	+	fabricated, assembled or processed from materials by a person, either 205
	268	+	within or without this state, for storage, acceptance, consumption or any 206
	269	+	other use by such person in this state, to be measured by the sales price 207
	270	+	of materials, at the rate of six and thirty-five-hundredths per cent of the 208
	271	+	sales price of such property or services, except, in lieu of said rate, [:] the 209
	272	+	rates provided in subparagraphs (B) to (I), inclusive, of this subdivision; 210
	273	+	(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 211
	274	+	house for the first period not exceeding thirty consecutive calendar 212
	275	+	days; 213
	276	+	(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 214
	277	+	establishment for the first period not exceeding thirty consecutive 215
	278	+	calendar days; 216
	279	+	(C) With respect to the storage, acceptance, consumption or use in 217
	280	+	this state of a motor vehicle purchased from any retailer for storage, 218
	281	+	acceptance, consumption or use in this state by any individual who is a 219
	282	+	member of the armed forces of the United States and is on full-time 220
	283	+	active duty in Connecticut and who is considered, under 50 App USC 221
	284	+	574, a resident of another state, or to any such individual and the spouse 222
	285	+	of such individual at a rate of four and one-half per cent of the sales price 223
	286	+	of such vehicle, provided such retailer requires and maintains a 224
	287	+	declaration by such individual, prescribed as to form by the 225
	288	+	commissioner and bearing notice to the effect that false statements made 226
	289	+	in such declaration are punishable, or other evidence, satisfactory to the 227
	290	+	commissioner, concerning the purchaser's state of residence under 50 228
	291	+	App USC 574; 229
	292	+	(D) (i) With respect to the acceptance or receipt in this state of labor 230
	293	+	that is otherwise taxable under subparagraph (C) or (G) of subdivision 231
	294	+	(2) of subsection (a) of section 12-407 on existing vessels and repair or 232
	295	+	maintenance services on vessels occurring on and after July 1, 1999, such 233 Raised Bill No. 5490
	296	+
	297	+
	298	+
	299	+	LCO No. 2336 9 of 13
	300	+
	301	+	services shall be exempt from such tax; 234
	302	+	(ii) (I) With respect to the storage, acceptance or other use of a vessel 235
	303	+	in this state, at the rate of two and ninety-nine-hundredths per cent, 236
	304	+	except that such storage, acceptance or other use shall be exempt from 237
	305	+	such tax if such vessel is docked in this state for sixty or fewer days in a 238
	306	+	calendar year; 239
	307	+	(II) With respect to the storage, acceptance or other use of a motor for 240
	308	+	a vessel or a trailer used for transporting a vessel in this state, at the rate 241
	309	+	of two and ninety-nine-hundredths per cent; 242
	310	+	(III) With respect to the storage, acceptance or other use of dyed diesel 243
	311	+	fuel, as defined in subsection (d) of section 12-487, exclusively for 244
	312	+	marine purposes, at the rate of two and ninety-nine-hundredths per 245
	313	+	cent; 246
	314	+	(E) (i) With respect to the acceptance or receipt in this state of 247
	315	+	computer and data processing services purchased from any retailer for 248
	316	+	consumption or use in this state occurring on or after July 1, 2001, at the 249
	317	+	rate of one per cent of such services, and (ii) with respect to the 250
	318	+	acceptance or receipt in this state of Internet access services, on and after 251
	319	+	July 1, 2001, such services shall be exempt from such tax; 252
	320	+	(F) With respect to the acceptance or receipt in this state of patient 253
	321	+	care services purchased from any retailer for consumption or use in this 254
	322	+	state for which payment is received by the hospital on or after July 1, 255
	323	+	1999, and prior to July 1, 2001, at the rate of five and three-fourths per 256
	324	+	cent and on and after July 1, 2001, such services shall be exempt from 257
	325	+	such tax; 258
	326	+	(G) With respect to the rental or leasing of a passenger motor vehicle 259
	327	+	for a period of thirty consecutive calendar days or less, at a rate of nine 260
	328	+	and thirty-five-hundredths per cent; 261
	329	+	(H) With respect to the acceptance or receipt in this state of (i) a motor 262
	330	+	vehicle for a sales price exceeding [fifty] seventy-five thousand dollars, 263 Raised Bill No. 5490
	331	+
	332	+
	333	+
	334	+	LCO No. 2336 10 of 13
	335	+
	336	+	at a rate of seven and three-fourths per cent on the entire sales price, (ii) 264
	337	+	jewelry, whether real or imitation, for a sales price exceeding five 265
	338	+	thousand dollars, at a rate of seven and three-fourths per cent on the 266
	339	+	entire sales price, and (iii) an article of clothing or footwear intended to 267
	340	+	be worn on or about the human body, a handbag, luggage, umbrella, 268
	341	+	wallet or watch for a sales price exceeding one thousand dollars, at a 269
	342	+	rate of seven and three-fourths per cent on the entire sales price. For 270
	343	+	purposes of this subparagraph, "motor vehicle" has the meaning 271
	344	+	provided in section 14-1, but does not include a motor vehicle subject to 272
	345	+	the provisions of subparagraph (C) of this subdivision, a motor vehicle 273
	346	+	having a gross vehicle weight rating over twelve thousand five hundred 274
	347	+	pounds, or a motor vehicle having a gross vehicle weight rating of 275
	348	+	twelve thousand five hundred pounds or less that is not used for private 276
	349	+	passenger purposes, but is designed or used to transport merchandise, 277
	350	+	freight or persons in connection with any business enterprise and issued 278
	351	+	a commercial registration or more specific type of registration by the 279
	352	+	Department of Motor Vehicles; 280
	353	+	(I) With respect to the acceptance or receipt in this state of meals, as 281
	354	+	defined in subdivision (13) of section 12-412, sold by an eating 282
	355	+	establishment, caterer or grocery store; and spirituous, malt or vinous 283
	356	+	liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 284
	357	+	at bars and soda fountains, or in connection therewith; in addition to the 285
	358	+	tax imposed under subparagraph (A) of this subdivision, at the rate of 286
	359	+	one per cent; 287
	360	+	(J) (i) For calendar quarters ending on or after September 30, 2019, the 288
	361	+	commissioner shall deposit into the regional planning incentive 289
	362	+	account, established pursuant to section 4-66k, six and seven-tenths per 290
	363	+	cent of the amounts received by the state from the tax imposed under 291
	364	+	subparagraph (B) of this subdivision and ten and seven-tenths per cent 292
	365	+	of the amounts received by the state from the tax imposed under 293
	366	+	subparagraph (G) of this subdivision; 294
	367	+	(ii) For calendar quarters ending on or after September 30, 2018, the 295
	368	+	commissioner shall deposit into the Tourism Fund established under 296 Raised Bill No. 5490
	369	+
	370	+
	371	+
	372	+	LCO No. 2336 11 of 13
	373	+
	374	+	section 10-395b ten per cent of the amounts received by the state from 297
	375	+	the tax imposed under subparagraph (B) of this subdivision; 298
	376	+	(K) (i) For calendar months commencing on or after July 1, 2021, but 299
	377	+	prior to July 1, 2023, the commissioner shall deposit into the municipal 300
	378	+	revenue sharing account established pursuant to section 4-66l seven and 301
	379	+	nine-tenths per cent of the amounts received by the state from the tax 302
	380	+	imposed under subparagraph (A) of this subdivision, including such 303
	381	+	amounts received on or after July 1, 2023, attributable to the fiscal year 304
	382	+	ending June 30, 2023; [and] 305
	383	+	(ii) For calendar months commencing on or after July 1, 2023, the 306
	384	+	commissioner shall deposit into the Municipal Revenue Sharing Fund 307
	385	+	established pursuant to section 4-66p seven and nine-tenths per cent of 308
	386	+	the amounts received by the state from the tax imposed under 309
	387	+	subparagraph (A) of this subdivision; [and] 310
	388	+	(iii) For calendar quarters ending on or after September 30, 2024, the 311
	389	+	commissioner shall deposit into the Tourism Fund established under 312
	390	+	section 10-395b fifty per cent of the amounts received by the state from 313
	391	+	the tax imposed under subparagraph (I) of this subdivision; 314
	392	+	(L) (i) For calendar months commencing on or after July 1, 2017, the 315
	393	+	commissioner shall deposit into said Special Transportation Fund seven 316
	394	+	and nine-tenths per cent of the amounts received by the state from the 317
	395	+	tax imposed under subparagraph (A) of this subdivision; 318
	396	+	(ii) For calendar months commencing on or after July 1, 2018, but 319
	397	+	prior to July 1, 2019, the commissioner shall deposit into the Special 320
	398	+	Transportation Fund established under section 13b-68 eight per cent of 321
	399	+	the amounts received by the state from the tax imposed under 322
	400	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 323
	401	+	receipt in this state of a motor vehicle; 324
	402	+	(iii) For calendar months commencing on or after July 1, 2019, but 325
	403	+	prior to July 1, 2020, the commissioner shall deposit into the Special 326
	404	+	Transportation Fund established under section 13b-68 seventeen per 327 Raised Bill No. 5490
	405	+
	406	+
	407	+
	408	+	LCO No. 2336 12 of 13
	409	+
	410	+	cent of the amounts received by the state from the tax imposed under 328
	411	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 329
	412	+	receipt in this state of a motor vehicle; 330
	413	+	(iv) For calendar months commencing on or after July 1, 2020, but 331
	414	+	prior to July 1, 2021, the commissioner shall deposit into the Special 332
	415	+	Transportation Fund established under section 13b-68 twenty-five per 333
	416	+	cent of the amounts received by the state from the tax imposed under 334
	417	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 335
	418	+	receipt in this state of a motor vehicle; 336
	419	+	(v) For calendar months commencing on or after July 1, 2021, but 337
	420	+	prior to July 1, 2022, the commissioner shall deposit into the Special 338
	421	+	Transportation Fund established under section 13b-68 seventy-five per 339
	422	+	cent of the amounts received by the state from the tax imposed under 340
	423	+	subparagraphs (A) and (H) of this subdivision on the acceptance or 341
	424	+	receipt in this state of a motor vehicle; and 342
	425	+	(vi) For calendar months commencing on or after July 1, 2022, the 343
	426	+	commissioner shall deposit into the Special Transportation Fund 344
	427	+	established under section 13b-68 one hundred per cent of the amounts 345
	428	+	received by the state from the tax imposed under subparagraphs (A) 346
	429	+	and (H) of this subdivision on the acceptance or receipt in this state of a 347
	430	+	motor vehicle. 348
26	431		This act shall take effect as follows and shall amend the following
27	432		sections:
28	433
29		-	Section 1 October 1, 2024 12-412(127)
	434	+	Section 1 July 1, 2024 12-543
	435	+	Sec. 2 July 1, 2024, and
	436	+	applicable to sales
	437	+	occurring on or after July
	438	+	1, 2024
	439	+	12-412(127)
	440	+	Sec. 3 July 1, 2024, and
	441	+	applicable to sales
	442	+	occurring on or after July
	443	+	1, 2024
	444	+	12-408(1) Raised Bill No. 5490
30	445
31		-	FIN Joint Favorable Subst.
	446	+
	447	+
	448	+	LCO No. 2336 13 of 13
	449	+
	450	+	Sec. 4 July 1, 2024, and
	451	+	applicable to sales
	452	+	occurring on or after July
	453	+	1, 2024
	454	+	12-411(1)
	455	+
	456	+	Statement of Purpose:
	457	+	To (1) increase the threshold for the imposition of the dues tax, (2)
	458	+	exempt ambulance-type motor vehicles and ambulances from the sales
	459	+	and use taxes, (3) increase the sales price threshold of motor vehicles
	460	+	subject to a higher sales and use taxes rate, and (4) dedicate a portion of
	461	+	the revenue generated from the meals tax to the Tourism Fund.
	462	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	463	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	464	+	underlined.]
32	465