1 | 1 | | |
---|
2 | 2 | | |
---|
3 | 3 | | LCO No. 1990 1 of 12 |
---|
4 | 4 | | |
---|
5 | 5 | | General Assembly Raised Bill No. 269 |
---|
6 | 6 | | February Session, 2024 |
---|
7 | 7 | | LCO No. 1990 |
---|
8 | 8 | | |
---|
9 | 9 | | |
---|
10 | 10 | | Referred to Committee on HOUSING |
---|
11 | 11 | | |
---|
12 | 12 | | |
---|
13 | 13 | | Introduced by: |
---|
14 | 14 | | (HSG) |
---|
15 | 15 | | |
---|
16 | 16 | | |
---|
17 | 17 | | |
---|
18 | 18 | | |
---|
19 | 19 | | AN ACT REDUCING THE SALES AND USE TAXES FOR CERTAIN |
---|
20 | 20 | | GOODS USED IN NEW HOUSING CONSTRUCTION. |
---|
21 | 21 | | Be it enacted by the Senate and House of Representatives in General |
---|
22 | 22 | | Assembly convened: |
---|
23 | 23 | | |
---|
24 | 24 | | Section 1. Subdivision (1) of section 12-408 of the 2024 supplement to 1 |
---|
25 | 25 | | the general statutes is repealed and the following is substituted in lieu 2 |
---|
26 | 26 | | thereof (Effective July 1, 2024, and applicable to sales occurring on or after 3 |
---|
27 | 27 | | July 1, 2024): 4 |
---|
28 | 28 | | (1) (A) For the privilege of making any sales, as defined in 5 |
---|
29 | 29 | | subdivision (2) of subsection (a) of section 12-407, at retail, in this state 6 |
---|
30 | 30 | | for a consideration, a tax is hereby imposed on all retailers at the rate of 7 |
---|
31 | 31 | | six and thirty-five-hundredths per cent of the gross receipts of any 8 |
---|
32 | 32 | | retailer from the sale of all tangible personal property sold at retail or 9 |
---|
33 | 33 | | from the rendering of any services constituting a sale in accordance with 10 |
---|
34 | 34 | | subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 11 |
---|
35 | 35 | | rate, the rates provided in subparagraphs (B) to (I), inclusive, of this 12 |
---|
36 | 36 | | subdivision; 13 |
---|
37 | 37 | | (B) (i) At a rate of fifteen per cent with respect to each transfer of 14 |
---|
38 | 38 | | occupancy, from the total amount of rent received by a hotel or lodging 15 Raised Bill No. 269 |
---|
39 | 39 | | |
---|
40 | 40 | | |
---|
41 | 41 | | |
---|
42 | 42 | | LCO No. 1990 2 of 12 |
---|
43 | 43 | | |
---|
44 | 44 | | house for the first period not exceeding thirty consecutive calendar 16 |
---|
45 | 45 | | days; 17 |
---|
46 | 46 | | (ii) At a rate of eleven per cent with respect to each transfer of 18 |
---|
47 | 47 | | occupancy, from the total amount of rent received by a bed and 19 |
---|
48 | 48 | | breakfast establishment for the first period not exceeding thirty 20 |
---|
49 | 49 | | consecutive calendar days; 21 |
---|
50 | 50 | | (C) With respect to the sale of a motor vehicle to any individual who 22 |
---|
51 | 51 | | is a member of the armed forces of the United States and is on full-time 23 |
---|
52 | 52 | | active duty in Connecticut and who is considered, under 50 App USC 24 |
---|
53 | 53 | | 574, a resident of another state, or to any such individual and the spouse 25 |
---|
54 | 54 | | thereof, at a rate of four and one-half per cent of the gross receipts of any 26 |
---|
55 | 55 | | retailer from such sales, provided such retailer requires and maintains a 27 |
---|
56 | 56 | | declaration by such individual, prescribed as to form by the 28 |
---|
57 | 57 | | commissioner and bearing notice to the effect that false statements made 29 |
---|
58 | 58 | | in such declaration are punishable, or other evidence, satisfactory to the 30 |
---|
59 | 59 | | commissioner, concerning the purchaser's state of residence under 50 31 |
---|
60 | 60 | | App USC 574; 32 |
---|
61 | 61 | | (D) (i) With respect to the sales of computer and data processing 33 |
---|
62 | 62 | | services occurring on or after July 1, 2001, at the rate of one per cent, and 34 |
---|
63 | 63 | | (ii) with respect to sales of Internet access services, on and after July 1, 35 |
---|
64 | 64 | | 2001, such services shall be exempt from such tax; 36 |
---|
65 | 65 | | (E) (i) With respect to the sales of labor that is otherwise taxable under 37 |
---|
66 | 66 | | subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 38 |
---|
67 | 67 | | 12-407 on existing vessels and repair or maintenance services on vessels 39 |
---|
68 | 68 | | occurring on and after July 1, 1999, such services shall be exempt from 40 |
---|
69 | 69 | | such tax; 41 |
---|
70 | 70 | | (ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 42 |
---|
71 | 71 | | used for transporting a vessel, at the rate of two and ninety-nine-43 |
---|
72 | 72 | | hundredths per cent, except that the sale of a vessel shall be exempt from 44 |
---|
73 | 73 | | such tax if such vessel is docked in this state for sixty or fewer days in a 45 |
---|
74 | 74 | | calendar year; 46 Raised Bill No. 269 |
---|
75 | 75 | | |
---|
76 | 76 | | |
---|
77 | 77 | | |
---|
78 | 78 | | LCO No. 1990 3 of 12 |
---|
79 | 79 | | |
---|
80 | 80 | | (iii) With respect to the sale of dyed diesel fuel, as defined in 47 |
---|
81 | 81 | | subsection (d) of section 12-487, sold by a marine fuel dock exclusively 48 |
---|
82 | 82 | | for marine purposes, at the rate of two and ninety-nine-hundredths per 49 |
---|
83 | 83 | | cent; 50 |
---|
84 | 84 | | (F) With respect to patient care services for which payment is 51 |
---|
85 | 85 | | received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 52 |
---|
86 | 86 | | at the rate of five and three-fourths per cent and on and after July 1, 2001, 53 |
---|
87 | 87 | | such services shall be exempt from such tax; 54 |
---|
88 | 88 | | (G) With respect to the rental or leasing of a passenger motor vehicle 55 |
---|
89 | 89 | | for a period of thirty consecutive calendar days or less, at a rate of nine 56 |
---|
90 | 90 | | and thirty-five-hundredths per cent; 57 |
---|
91 | 91 | | (H) With respect to the sale of (i) a motor vehicle for a sales price 58 |
---|
92 | 92 | | exceeding fifty thousand dollars, at a rate of seven and three-fourths per 59 |
---|
93 | 93 | | cent on the entire sales price, (ii) jewelry, whether real or imitation, for 60 |
---|
94 | 94 | | a sales price exceeding five thousand dollars, at a rate of seven and 61 |
---|
95 | 95 | | three-fourths per cent on the entire sales price, and (iii) an article of 62 |
---|
96 | 96 | | clothing or footwear intended to be worn on or about the human body, 63 |
---|
97 | 97 | | a handbag, luggage, umbrella, wallet or watch for a sales price 64 |
---|
98 | 98 | | exceeding one thousand dollars, at a rate of seven and three-fourths per 65 |
---|
99 | 99 | | cent on the entire sales price. For purposes of this subparagraph, "motor 66 |
---|
100 | 100 | | vehicle" has the meaning provided in section 14-1, but does not include 67 |
---|
101 | 101 | | a motor vehicle subject to the provisions of subparagraph (C) of this 68 |
---|
102 | 102 | | subdivision, a motor vehicle having a gross vehicle weight rating over 69 |
---|
103 | 103 | | twelve thousand five hundred pounds, or a motor vehicle having a 70 |
---|
104 | 104 | | gross vehicle weight rating of twelve thousand five hundred pounds or 71 |
---|
105 | 105 | | less that is not used for private passenger purposes, but is designed or 72 |
---|
106 | 106 | | used to transport merchandise, freight or persons in connection with 73 |
---|
107 | 107 | | any business enterprise and issued a commercial registration or more 74 |
---|
108 | 108 | | specific type of registration by the Department of Motor Vehicles; 75 |
---|
109 | 109 | | (I) With respect to the sale of meals, as defined in subdivision (13) of 76 |
---|
110 | 110 | | section 12-412, sold by an eating establishment, caterer or grocery store; 77 |
---|
111 | 111 | | and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 78 Raised Bill No. 269 |
---|
112 | 112 | | |
---|
113 | 113 | | |
---|
114 | 114 | | |
---|
115 | 115 | | LCO No. 1990 4 of 12 |
---|
116 | 116 | | |
---|
117 | 117 | | such as are ordinarily dispensed at bars and soda fountains, or in 79 |
---|
118 | 118 | | connection therewith; in addition to the tax imposed under 80 |
---|
119 | 119 | | subparagraph (A) of this subdivision, at the rate of one per cent; 81 |
---|
120 | 120 | | (J) With respect to the sale of tangible personal property purchased 82 |
---|
121 | 121 | | for the construction of a new residential development project, at the rate 83 |
---|
122 | 122 | | of three per cent, provided such project contains not fewer than fifty 84 |
---|
123 | 123 | | dwelling units of affordable housing, as defined in section 8-39a, except 85 |
---|
124 | 124 | | that the provisions of this subparagraph shall not apply to a project that 86 |
---|
125 | 125 | | qualifies for an exemption under section 12-412; 87 |
---|
126 | 126 | | [(J)] (K) The rate of tax imposed by this chapter shall be applicable to 88 |
---|
127 | 127 | | all retail sales upon the effective date of such rate, except that a new rate 89 |
---|
128 | 128 | | that represents an increase in the rate applicable to the sale shall not 90 |
---|
129 | 129 | | apply to any sales transaction wherein a binding sales contract without 91 |
---|
130 | 130 | | an escalator clause has been entered into prior to the effective date of the 92 |
---|
131 | 131 | | new rate and delivery is made within ninety days after the effective date 93 |
---|
132 | 132 | | of the new rate. For the purposes of payment of the tax imposed under 94 |
---|
133 | 133 | | this section, any retailer of services taxable under subdivision (37) of 95 |
---|
134 | 134 | | subsection (a) of section 12-407, who computes taxable income, for 96 |
---|
135 | 135 | | purposes of taxation under the Internal Revenue Code of 1986, or any 97 |
---|
136 | 136 | | subsequent corresponding internal revenue code of the United States, 98 |
---|
137 | 137 | | as amended from time to time, on an accounting basis that recognizes 99 |
---|
138 | 138 | | only cash or other valuable consideration actually received as income 100 |
---|
139 | 139 | | and who is liable for such tax only due to the rendering of such services 101 |
---|
140 | 140 | | may make payments related to such tax for the period during which 102 |
---|
141 | 141 | | such income is received, without penalty or interest, without regard to 103 |
---|
142 | 142 | | when such service is rendered; 104 |
---|
143 | 143 | | [(K)] (L) (i) For calendar quarters ending on or after September 30, 105 |
---|
144 | 144 | | 2019, the commissioner shall deposit into the regional planning 106 |
---|
145 | 145 | | incentive account, established pursuant to section 4-66k, six and seven-107 |
---|
146 | 146 | | tenths per cent of the amounts received by the state from the tax 108 |
---|
147 | 147 | | imposed under subparagraph (B) of this subdivision and ten and seven-109 |
---|
148 | 148 | | tenths per cent of the amounts received by the state from the tax 110 |
---|
149 | 149 | | imposed under subparagraph (G) of this subdivision; 111 Raised Bill No. 269 |
---|
150 | 150 | | |
---|
151 | 151 | | |
---|
152 | 152 | | |
---|
153 | 153 | | LCO No. 1990 5 of 12 |
---|
154 | 154 | | |
---|
155 | 155 | | (ii) For calendar quarters ending on or after September 30, 2018, the 112 |
---|
156 | 156 | | commissioner shall deposit into the Tourism Fund established under 113 |
---|
157 | 157 | | section 10-395b ten per cent of the amounts received by the state from 114 |
---|
158 | 158 | | the tax imposed under subparagraph (B) of this subdivision; 115 |
---|
159 | 159 | | [(L)] (M) (i) For calendar months commencing on or after July 1, 2021, 116 |
---|
160 | 160 | | but prior to July 1, 2023, the commissioner shall deposit into the 117 |
---|
161 | 161 | | municipal revenue sharing account established pursuant to section 4-66l 118 |
---|
162 | 162 | | seven and nine-tenths per cent of the amounts received by the state from 119 |
---|
163 | 163 | | the tax imposed under subparagraph (A) of this subdivision, including 120 |
---|
164 | 164 | | such amounts received on or after July 1, 2023, attributable to the fiscal 121 |
---|
165 | 165 | | year ending June 30, 2023; and 122 |
---|
166 | 166 | | (ii) For calendar months commencing on or after July 1, 2023, the 123 |
---|
167 | 167 | | commissioner shall deposit into the Municipal Revenue Sharing Fund 124 |
---|
168 | 168 | | established pursuant to section 4-66p seven and nine-tenths per cent of 125 |
---|
169 | 169 | | the amounts received by the state from the tax imposed under 126 |
---|
170 | 170 | | subparagraph (A) of this subdivision; and 127 |
---|
171 | 171 | | [(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 128 |
---|
172 | 172 | | the commissioner shall deposit into the Special Transportation Fund 129 |
---|
173 | 173 | | established under section 13b-68 seven and nine-tenths per cent of the 130 |
---|
174 | 174 | | amounts received by the state from the tax impo sed under 131 |
---|
175 | 175 | | subparagraph (A) of this subdivision; 132 |
---|
176 | 176 | | (ii) For calendar months commencing on or after July 1, 2018, but 133 |
---|
177 | 177 | | prior to July 1, 2019, the commissioner shall deposit into the Special 134 |
---|
178 | 178 | | Transportation Fund established under section 13b-68 eight per cent of 135 |
---|
179 | 179 | | the amounts received by the state from the tax imposed under 136 |
---|
180 | 180 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 137 |
---|
181 | 181 | | vehicle; 138 |
---|
182 | 182 | | (iii) For calendar months commencing on or after July 1, 2019, but 139 |
---|
183 | 183 | | prior to July 1, 2020, the commissioner shall deposit into the Special 140 |
---|
184 | 184 | | Transportation Fund established under section 13b-68 seventeen per 141 |
---|
185 | 185 | | cent of the amounts received by the state from the tax imposed under 142 |
---|
186 | 186 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 143 Raised Bill No. 269 |
---|
187 | 187 | | |
---|
188 | 188 | | |
---|
189 | 189 | | |
---|
190 | 190 | | LCO No. 1990 6 of 12 |
---|
191 | 191 | | |
---|
192 | 192 | | vehicle; 144 |
---|
193 | 193 | | (iv) For calendar months commencing on or after July 1, 2020, but 145 |
---|
194 | 194 | | prior to July 1, 2021, the commissioner shall deposit into the Special 146 |
---|
195 | 195 | | Transportation Fund established under section 13b-68 twenty-five per 147 |
---|
196 | 196 | | cent of the amounts received by the state from the tax imposed under 148 |
---|
197 | 197 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 149 |
---|
198 | 198 | | vehicle; 150 |
---|
199 | 199 | | (v) For calendar months commencing on or after July 1, 2021, but 151 |
---|
200 | 200 | | prior to July 1, 2022, the commissioner shall deposit into the Special 152 |
---|
201 | 201 | | Transportation Fund established under section 13b-68 seventy-five per 153 |
---|
202 | 202 | | cent of the amounts received by the state from the tax imposed under 154 |
---|
203 | 203 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 155 |
---|
204 | 204 | | vehicle; and 156 |
---|
205 | 205 | | (vi) For calendar months commencing on or after July 1, 2022, the 157 |
---|
206 | 206 | | commissioner shall deposit into the Special Transportation Fund 158 |
---|
207 | 207 | | established under section 13b-68 one hundred per cent of the amounts 159 |
---|
208 | 208 | | received by the state from the tax imposed under subparagraphs (A) 160 |
---|
209 | 209 | | and (H) of this subdivision on the sale of a motor vehicle. 161 |
---|
210 | 210 | | Sec. 2. Subdivision (1) of section 12-411 of the 2024 supplement to the 162 |
---|
211 | 211 | | general statutes is repealed and the following is substituted in lieu 163 |
---|
212 | 212 | | thereof (Effective July 1, 2024, and applicable to sales occurring on or after 164 |
---|
213 | 213 | | July 1, 2024): 165 |
---|
214 | 214 | | (1) (A) An excise tax is hereby imposed on the storage, acceptance, 166 |
---|
215 | 215 | | consumption or any other use in this state of tangible personal property 167 |
---|
216 | 216 | | purchased from any retailer for storage, acceptance, consumption or any 168 |
---|
217 | 217 | | other use in this state, the acceptance or receipt of any services 169 |
---|
218 | 218 | | constituting a sale in accordance with subdivision (2) of subsection (a) 170 |
---|
219 | 219 | | of section 12-407, purchased from any retailer for consumption or use in 171 |
---|
220 | 220 | | this state, or the storage, acceptance, consumption or any other use in 172 |
---|
221 | 221 | | this state of tangible personal property which has been manufactured, 173 |
---|
222 | 222 | | fabricated, assembled or processed from materials by a person, either 174 |
---|
223 | 223 | | within or without this state, for storage, acceptance, consumption or any 175 Raised Bill No. 269 |
---|
224 | 224 | | |
---|
225 | 225 | | |
---|
226 | 226 | | |
---|
227 | 227 | | LCO No. 1990 7 of 12 |
---|
228 | 228 | | |
---|
229 | 229 | | other use by such person in this state, to be measured by the sales price 176 |
---|
230 | 230 | | of materials, at the rate of six and thirty-five-hundredths per cent of the 177 |
---|
231 | 231 | | sales price of such property or services, except, in lieu of said rate: 178 |
---|
232 | 232 | | (B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 179 |
---|
233 | 233 | | house for the first period not exceeding thirty consecutive calendar 180 |
---|
234 | 234 | | days; 181 |
---|
235 | 235 | | (ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 182 |
---|
236 | 236 | | establishment for the first period not exceeding thirty consecutive 183 |
---|
237 | 237 | | calendar days; 184 |
---|
238 | 238 | | (C) With respect to the storage, acceptance, consumption or use in 185 |
---|
239 | 239 | | this state of a motor vehicle purchased from any retailer for storage, 186 |
---|
240 | 240 | | acceptance, consumption or use in this state by any individual who is a 187 |
---|
241 | 241 | | member of the armed forces of the United States and is on full-time 188 |
---|
242 | 242 | | active duty in Connecticut and who is considered, under 50 App USC 189 |
---|
243 | 243 | | 574, a resident of another state, or to any such individual and the spouse 190 |
---|
244 | 244 | | of such individual at a rate of four and one-half per cent of the sales price 191 |
---|
245 | 245 | | of such vehicle, provided such retailer requires and maintains a 192 |
---|
246 | 246 | | declaration by such individual, prescribed as to form by the 193 |
---|
247 | 247 | | commissioner and bearing notice to the effect that false statements made 194 |
---|
248 | 248 | | in such declaration are punishable, or other evidence, satisfactory to the 195 |
---|
249 | 249 | | commissioner, concerning the purchaser's state of residence under 50 196 |
---|
250 | 250 | | App USC 574; 197 |
---|
251 | 251 | | (D) (i) With respect to the acceptance or receipt in this state of labor 198 |
---|
252 | 252 | | that is otherwise taxable under subparagraph (C) or (G) of subdivision 199 |
---|
253 | 253 | | (2) of subsection (a) of section 12-407 on existing vessels and repair or 200 |
---|
254 | 254 | | maintenance services on vessels occurring on and after July 1, 1999, such 201 |
---|
255 | 255 | | services shall be exempt from such tax; 202 |
---|
256 | 256 | | (ii) (I) With respect to the storage, acceptance or other use of a vessel 203 |
---|
257 | 257 | | in this state, at the rate of two and ninety-nine-hundredths per cent, 204 |
---|
258 | 258 | | except that such storage, acceptance or other use shall be exempt from 205 |
---|
259 | 259 | | such tax if such vessel is docked in this state for sixty or fewer days in a 206 |
---|
260 | 260 | | calendar year; 207 Raised Bill No. 269 |
---|
261 | 261 | | |
---|
262 | 262 | | |
---|
263 | 263 | | |
---|
264 | 264 | | LCO No. 1990 8 of 12 |
---|
265 | 265 | | |
---|
266 | 266 | | (II) With respect to the storage, acceptance or other use of a motor for 208 |
---|
267 | 267 | | a vessel or a trailer used for transporting a vessel in this state, at the rate 209 |
---|
268 | 268 | | of two and ninety-nine-hundredths per cent; 210 |
---|
269 | 269 | | (III) With respect to the storage, acceptance or other use of dyed diesel 211 |
---|
270 | 270 | | fuel, as defined in subsection (d) of section 12-487, exclusively for 212 |
---|
271 | 271 | | marine purposes, at the rate of two and ninety-nine-hundredths per 213 |
---|
272 | 272 | | cent; 214 |
---|
273 | 273 | | (E) (i) With respect to the acceptance or receipt in this state of 215 |
---|
274 | 274 | | computer and data processing services purchased from any retailer for 216 |
---|
275 | 275 | | consumption or use in this state occurring on or after July 1, 2001, at the 217 |
---|
276 | 276 | | rate of one per cent of such services, and (ii) with respect to the 218 |
---|
277 | 277 | | acceptance or receipt in this state of Internet access services, on and after 219 |
---|
278 | 278 | | July 1, 2001, such services shall be exempt from such tax; 220 |
---|
279 | 279 | | (F) With respect to the acceptance or receipt in this state of patient 221 |
---|
280 | 280 | | care services purchased from any retailer for consumption or use in this 222 |
---|
281 | 281 | | state for which payment is received by the hospital on or after July 1, 223 |
---|
282 | 282 | | 1999, and prior to July 1, 2001, at the rate of five and three-fourths per 224 |
---|
283 | 283 | | cent and on and after July 1, 2001, such services shall be exempt from 225 |
---|
284 | 284 | | such tax; 226 |
---|
285 | 285 | | (G) With respect to the rental or leasing of a passenger motor vehicle 227 |
---|
286 | 286 | | for a period of thirty consecutive calendar days or less, at a rate of nine 228 |
---|
287 | 287 | | and thirty-five-hundredths per cent; 229 |
---|
288 | 288 | | (H) With respect to the acceptance or receipt in this state of (i) a motor 230 |
---|
289 | 289 | | vehicle for a sales price exceeding fifty thousand dollars, at a rate of 231 |
---|
290 | 290 | | seven and three-fourths per cent on the entire sales price, (ii) jewelry, 232 |
---|
291 | 291 | | whether real or imitation, for a sales price exceeding five thousand 233 |
---|
292 | 292 | | dollars, at a rate of seven and three-fourths per cent on the entire sales 234 |
---|
293 | 293 | | price, and (iii) an article of clothing or footwear intended to be worn on 235 |
---|
294 | 294 | | or about the human body, a handbag, luggage, umbrella, wallet or 236 |
---|
295 | 295 | | watch for a sales price exceeding one thousand dollars, at a rate of seven 237 |
---|
296 | 296 | | and three-fourths per cent on the entire sales price. For purposes of this 238 |
---|
297 | 297 | | subparagraph, "motor vehicle" has the meaning provided in section 14-239 Raised Bill No. 269 |
---|
298 | 298 | | |
---|
299 | 299 | | |
---|
300 | 300 | | |
---|
301 | 301 | | LCO No. 1990 9 of 12 |
---|
302 | 302 | | |
---|
303 | 303 | | 1, but does not include a motor vehicle subject to the provisions of 240 |
---|
304 | 304 | | subparagraph (C) of this subdivision, a motor vehicle having a gross 241 |
---|
305 | 305 | | vehicle weight rating over twelve thousand five hundred pounds, or a 242 |
---|
306 | 306 | | motor vehicle having a gross vehicle weight rating of twelve thousand 243 |
---|
307 | 307 | | five hundred pounds or less that is not used for private passenger 244 |
---|
308 | 308 | | purposes, but is designed or used to transport merchandise, freight or 245 |
---|
309 | 309 | | persons in connection with any business enterprise and issued a 246 |
---|
310 | 310 | | commercial registration or more specific type of registration by the 247 |
---|
311 | 311 | | Department of Motor Vehicles; 248 |
---|
312 | 312 | | (I) With respect to the acceptance or receipt in this state of meals, as 249 |
---|
313 | 313 | | defined in subdivision (13) of section 12-412, sold by an eating 250 |
---|
314 | 314 | | establishment, caterer or grocery store; and spirituous, malt or vinous 251 |
---|
315 | 315 | | liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 252 |
---|
316 | 316 | | at bars and soda fountains, or in connection therewith; in addition to the 253 |
---|
317 | 317 | | tax imposed under subparagraph (A) of this subdivision, at the rate of 254 |
---|
318 | 318 | | one per cent; 255 |
---|
319 | 319 | | (J) With respect to the storage, use or other consumption of tangible 256 |
---|
320 | 320 | | personal property for the construction of a new residential development 257 |
---|
321 | 321 | | project at the rate of three per cent, provided such project contains not 258 |
---|
322 | 322 | | fewer than fifty dwelling units of affordable housing, as defined in 259 |
---|
323 | 323 | | section 8-39a, except that the provisions of this subparagraph shall not 260 |
---|
324 | 324 | | apply to a project that qualifies for an exemption under section 12-412; 261 |
---|
325 | 325 | | [(J)] (K) (i) For calendar quarters ending on or after September 30, 262 |
---|
326 | 326 | | 2019, the commissioner shall deposit into the regional planning 263 |
---|
327 | 327 | | incentive account, established pursuant to section 4-66k, six and seven-264 |
---|
328 | 328 | | tenths per cent of the amounts received by the state from the tax 265 |
---|
329 | 329 | | imposed under subparagraph (B) of this subdivision and ten and seven-266 |
---|
330 | 330 | | tenths per cent of the amounts received by the state from the tax 267 |
---|
331 | 331 | | imposed under subparagraph (G) of this subdivision; 268 |
---|
332 | 332 | | (ii) For calendar quarters ending on or after September 30, 2018, the 269 |
---|
333 | 333 | | commissioner shall deposit into the Tourism Fund established under 270 |
---|
334 | 334 | | section 10-395b ten per cent of the amounts received by the state from 271 Raised Bill No. 269 |
---|
335 | 335 | | |
---|
336 | 336 | | |
---|
337 | 337 | | |
---|
338 | 338 | | LCO No. 1990 10 of 12 |
---|
339 | 339 | | |
---|
340 | 340 | | the tax imposed under subparagraph (B) of this subdivision; 272 |
---|
341 | 341 | | [(K)] (L) (i) For calendar months commencing on or after July 1, 2021, 273 |
---|
342 | 342 | | but prior to July 1, 2023, the commissioner shall deposit into the 274 |
---|
343 | 343 | | municipal revenue sharing account established pursuant to section 4-66l 275 |
---|
344 | 344 | | seven and nine-tenths per cent of the amounts received by the state from 276 |
---|
345 | 345 | | the tax imposed under subparagraph (A) of this subdivision, including 277 |
---|
346 | 346 | | such amounts received on or after July 1, 2023, attributable to the fiscal 278 |
---|
347 | 347 | | year ending June 30, 2023; and 279 |
---|
348 | 348 | | (ii) For calendar months commencing on or after July 1, 2023, the 280 |
---|
349 | 349 | | commissioner shall deposit into the Municipal Revenue Sharing Fund 281 |
---|
350 | 350 | | established pursuant to section 4-66p seven and nine-tenths per cent of 282 |
---|
351 | 351 | | the amounts received by the state from the tax imposed under 283 |
---|
352 | 352 | | subparagraph (A) of this subdivision; and 284 |
---|
353 | 353 | | [(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 285 |
---|
354 | 354 | | the commissioner shall deposit into said Special Transportation Fund 286 |
---|
355 | 355 | | seven and nine-tenths per cent of the amounts received by the state from 287 |
---|
356 | 356 | | the tax imposed under subparagraph (A) of this subdivision; 288 |
---|
357 | 357 | | (ii) For calendar months commencing on or after July 1, 2018, but 289 |
---|
358 | 358 | | prior to July 1, 2019, the commissioner shall deposit into the Special 290 |
---|
359 | 359 | | Transportation Fund established under section 13b-68 eight per cent of 291 |
---|
360 | 360 | | the amounts received by the state from the tax imposed under 292 |
---|
361 | 361 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 293 |
---|
362 | 362 | | receipt in this state of a motor vehicle; 294 |
---|
363 | 363 | | (iii) For calendar months commencing on or after July 1, 2019, but 295 |
---|
364 | 364 | | prior to July 1, 2020, the commissioner shall deposit into the Special 296 |
---|
365 | 365 | | Transportation Fund established under section 13b-68 seventeen per 297 |
---|
366 | 366 | | cent of the amounts received by the state from the tax imposed under 298 |
---|
367 | 367 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 299 |
---|
368 | 368 | | receipt in this state of a motor vehicle; 300 |
---|
369 | 369 | | (iv) For calendar months commencing on or after July 1, 2020, but 301 |
---|
370 | 370 | | prior to July 1, 2021, the commissioner shall deposit into the Special 302 Raised Bill No. 269 |
---|
371 | 371 | | |
---|
372 | 372 | | |
---|
373 | 373 | | |
---|
374 | 374 | | LCO No. 1990 11 of 12 |
---|
375 | 375 | | |
---|
376 | 376 | | Transportation Fund established under section 13b-68 twenty-five per 303 |
---|
377 | 377 | | cent of the amounts received by the state from the tax imposed under 304 |
---|
378 | 378 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 305 |
---|
379 | 379 | | receipt in this state of a motor vehicle; 306 |
---|
380 | 380 | | (v) For calendar months commencing on or after July 1, 2021, but 307 |
---|
381 | 381 | | prior to July 1, 2022, the commissioner shall deposit into the Special 308 |
---|
382 | 382 | | Transportation Fund established under section 13b-68 seventy-five per 309 |
---|
383 | 383 | | cent of the amounts received by the state from the tax imposed under 310 |
---|
384 | 384 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 311 |
---|
385 | 385 | | receipt in this state of a motor vehicle; and 312 |
---|
386 | 386 | | (vi) For calendar months commencing on or after July 1, 2022, the 313 |
---|
387 | 387 | | commissioner shall deposit into the Special Transportation Fund 314 |
---|
388 | 388 | | established under section 13b-68 one hundred per cent of the amounts 315 |
---|
389 | 389 | | received by the state from the tax imposed under subparagraphs (A) 316 |
---|
390 | 390 | | and (H) of this subdivision on the acceptance or receipt in this state of a 317 |
---|
391 | 391 | | motor vehicle. 318 |
---|
392 | 392 | | Sec. 3. Section 4-66o of the general statutes is repealed and the 319 |
---|
393 | 393 | | following is substituted in lieu thereof (Effective July 1, 2024): 320 |
---|
394 | 394 | | The Secretary of the Office of Policy and Management may establish 321 |
---|
395 | 395 | | receivables for the revenue anticipated pursuant to subparagraph [(K)] 322 |
---|
396 | 396 | | (L) of subdivision (1) of section 12-408, as amended by this act, and 323 |
---|
397 | 397 | | section 4-66l. 324 |
---|
398 | 398 | | This act shall take effect as follows and shall amend the following |
---|
399 | 399 | | sections: |
---|
400 | 400 | | |
---|
401 | 401 | | Section 1 July 1, 2024, and |
---|
402 | 402 | | applicable to sales |
---|
403 | 403 | | occurring on or after July |
---|
404 | 404 | | 1, 2024 |
---|
405 | 405 | | 12-408(1) |
---|
406 | 406 | | Sec. 2 July 1, 2024, and |
---|
407 | 407 | | applicable to sales |
---|
408 | 408 | | occurring on or after July |
---|
409 | 409 | | 1, 2024 |
---|
410 | 410 | | 12-411(1) |
---|
411 | 411 | | Sec. 3 July 1, 2024 4-66o Raised Bill No. 269 |
---|
412 | 412 | | |
---|
413 | 413 | | |
---|
414 | 414 | | |
---|
415 | 415 | | LCO No. 1990 12 of 12 |
---|
416 | 416 | | |
---|
417 | 417 | | |
---|
418 | 418 | | Statement of Purpose: |
---|
419 | 419 | | To reduce the sales and use taxes for certain tangible personal property |
---|
420 | 420 | | used in new housing construction. |
---|
421 | 421 | | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except |
---|
422 | 422 | | that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not |
---|
423 | 423 | | underlined.] |
---|
424 | 424 | | |
---|