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General Assembly Substitute Bill No. 5490
February Session, 2024
AN ACT CONCERNING THE SALES AND USE TAXES ON
AMBULANCE-TYPE MOTOR VEHICLES AND AMBULANCES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-412 of the 2024 supplement to the general 1
statutes is amended by adding subdivision (127) as follows (Effective 2
October 1, 2024): 3
(NEW) (127) On and after July 1, 2025, sales of and the storage, use or 4
other consumption of (A) any ambulance-type motor vehicle used 5
exclusively to transport any medically incapacitated individual, except 6
any such vehicle used to transport any such individual for payment, and 7
(B) any ambulance operating under a license or certificate issued in 8
accordance with the provisions of section 19a-180. 9
This act shall take effect as follows and shall amend the following
sections:
Section 1 October 1, 2024 12-412(127)
FIN Joint Favorable Subst.