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General Assembly Substitute Bill No. 1447
January Session, 2025
AN ACT SUBJECTING PEER -TO-PEER CAR SHARING TO THE
SALES AND USE TAX AND REPEALING THE STATUTE REQUIRING
LEGISLATIVE APPROVAL TO STUDY MILEAGE-BASED USER FEES
ON STATE HIGHWAYS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (1) of section 12-408 of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective July 1, 2
2025, and applicable to sales occurring on or after July 1, 2025): 3
(1) (A) For the privilege of making any sales, as defined in 4
subdivision (2) of subsection (a) of section 12-407, at retail, in this state 5
for a consideration, a tax is hereby imposed on all retailers at the rate of 6
six and thirty-five-hundredths per cent of the gross receipts of any 7
retailer from the sale of all tangible personal property sold at retail or 8
from the rendering of any services constituting a sale in accordance with 9
subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 10
rate, the rates provided in subparagraphs (B) to (I), inclusive, of this 11
subdivision; 12
(B) (i) At a rate of fifteen per cent with respect to each transfer of 13
occupancy, from the total amount of rent received by a hotel or lodging 14
house for the first period not exceeding thirty consecutive calendar 15
days; 16 Substitute Bill No. 1447
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(ii) At a rate of eleven per cent with respect to each transfer of 17
occupancy, from the total amount of rent received by a bed and 18
breakfast establishment for the first period not exceeding thirty 19
consecutive calendar days; 20
(C) With respect to the sale of a motor vehicle to any individual who 21
is a member of the armed forces of the United States and is on full-time 22
active duty in Connecticut and who is considered, under 50 [App] USC 23
App 574, a resident of another state, or to any such individual and the 24
spouse thereof, at a rate of four and one-half per cent of the gross 25
receipts of any retailer from such sales, provided such retailer requires 26
and maintains a declaration by such individual, prescribed as to form 27
by the commissioner and bearing notice to the effect that false 28
statements made in such declaration are punishable, or other evidence, 29
satisfactory to the commissioner, concerning the purchaser's state of 30
residence under 50 [App] USC App 574; 31
(D) (i) With respect to the sales of computer and data processing 32
services occurring on or after July 1, 2001, at the rate of one per cent, and 33
(ii) with respect to sales of Internet access services, on and after July 1, 34
2001, such services shall be exempt from such tax; 35
(E) (i) With respect to the sales of labor that is otherwise taxable under 36
subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 37
12-407 on existing vessels and repair or maintenance services on vessels 38
occurring on and after July 1, 1999, such services shall be exempt from 39
such tax; 40
(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 41
used for transporting a vessel, at the rate of two and ninety-nine-42
hundredths per cent, except that the sale of a vessel shall be exempt from 43
such tax if such vessel is docked in this state for sixty or fewer days in a 44
calendar year; 45
(iii) With respect to the sale of dyed diesel fuel, as defined in 46
subsection (d) of section 12-487, sold by a marine fuel dock exclusively 47
for marine purposes, at the rate of two and ninety-nine-hundredths per 48 Substitute Bill No. 1447
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cent; 49
(F) With respect to patient care services for which payment is 50
received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 51
at the rate of five and three-fourths per cent and on and after July 1, 2001, 52
such services shall be exempt from such tax; 53
(G) (i) With respect to the rental or leasing of a passenger motor 54
vehicle for a period of thirty consecutive calendar days or less, at a rate 55
of nine and thirty-five-hundredths per cent; 56
(ii) With respect to peer-to-peer car sharing, as defined in section 13b-57
127, as amended by this act, for a period of thirty consecutive calendar 58
days or less, at a rate of nine and thirty-five-hundredths per cent; 59
(H) With respect to the sale of (i) a motor vehicle for a sales price 60
exceeding fifty thousand dollars, at a rate of seven and three-fourths per 61
cent on the entire sales price, (ii) jewelry, whether real or imitation, for 62
a sales price exceeding five thousand dollars, at a rate of seven and 63
three-fourths per cent on the entire sales price, and (iii) an article of 64
clothing or footwear intended to be worn on or about the human body, 65
a handbag, luggage, umbrella, wallet or watch for a sales price 66
exceeding one thousand dollars, at a rate of seven and three-fourths per 67
cent on the entire sales price. For purposes of this subparagraph, "motor 68
vehicle" has the meaning provided in section 14-1, but does not include 69
a motor vehicle subject to the provisions of subparagraph (C) of this 70
subdivision, a motor vehicle having a gross vehicle weight rating over 71
twelve thousand five hundred pounds, or a motor vehicle having a 72
gross vehicle weight rating of twelve thousand five hundred pounds or 73
less that is not used for private passenger purposes, but is designed or 74
used to transport merchandise, freight or persons in connection with 75
any business enterprise and issued a commercial registration or more 76
specific type of registration by the Department of Motor Vehicles; 77
(I) With respect to the sale of meals, as defined in subdivision (13) of 78
section 12-412, sold by an eating establishment, caterer or grocery store; 79
and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 80 Substitute Bill No. 1447
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such as are ordinarily dispensed at bars and soda fountains, or in 81
connection therewith; in addition to the tax imposed under 82
subparagraph (A) of this subdivision, at the rate of one per cent; 83
(J) The rate of tax imposed by this chapter shall be applicable to all 84
retail sales upon the effective date of such rate, except that a new rate 85
that represents an increase in the rate applicable to the sale shall not 86
apply to any sales transaction wherein a binding sales contract without 87
an escalator clause has been entered into prior to the effective date of the 88
new rate and delivery is made within ninety days after the effective date 89
of the new rate. For the purposes of payment of the tax imposed under 90
this section, any retailer of services taxable under subdivision (37) of 91
subsection (a) of section 12-407, who computes taxable income, for 92
purposes of taxation under the Internal Revenue Code of 1986, or any 93
subsequent corresponding internal revenue code of the United States, 94
as amended from time to time, on an accounting basis that recognizes 95
only cash or other valuable consideration actually received as income 96
and who is liable for such tax only due to the rendering of such services 97
may make payments related to such tax for the period during which 98
such income is received, without penalty or interest, without regard to 99
when such service is rendered; 100
(K) (i) For calendar quarters ending on or after September 30, 2019, 101
the commissioner shall deposit into the regional planning incentive 102
account, established pursuant to section 4-66k, six and seven-tenths per 103
cent of the amounts received by the state from the tax imposed under 104
subparagraph (B) of this subdivision and ten and seven-tenths per cent 105
of the amounts received by the state from the tax imposed under 106
subparagraph (G)(i) of this subdivision; 107
(ii) For calendar quarters ending on or after September 30, 2018, the 108
commissioner shall deposit into the Tourism Fund established under 109
section 10-395b ten per cent of the amounts received by the state from 110
the tax imposed under subparagraph (B) of this subdivision; 111
(L) (i) For calendar months commencing on or after July 1, 2021, but 112 Substitute Bill No. 1447
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prior to July 1, 2023, the commissioner shall deposit into the municipal 113
revenue sharing account established pursuant to section 4-66l seven and 114
nine-tenths per cent of the amounts received by the state from the tax 115
imposed under subparagraph (A) of this subdivision, including such 116
amounts received on or after July 1, 2023, attributable to the fiscal year 117
ending June 30, 2023; and 118
(ii) For calendar months commencing on or after July 1, 2023, the 119
commissioner shall deposit into the Municipal Revenue Sharing Fund 120
established pursuant to section 4-66p seven and nine-tenths per cent of 121
the amounts received by the state from the tax imposed under 122
subparagraph (A) of this subdivision; [and] 123
(M) (i) For calendar months commencing on or after July 1, 2017, the 124
commissioner shall deposit into the Special Transportation Fund 125
established under section 13b-68 seven and nine-tenths per cent of the 126
amounts received by the state from the tax imposed under 127
subparagraph (A) of this subdivision; 128
(ii) For calendar months commencing on or after July 1, 2018, but 129
prior to July 1, 2019, the commissioner shall deposit into the Special 130
Transportation Fund established under section 13b-68 eight per cent of 131
the amounts received by the state from the tax imposed under 132
subparagraphs (A) and (H) of this subdivision on the sale of a motor 133
vehicle; 134
(iii) For calendar months commencing on or after July 1, 2019, but 135
prior to July 1, 2020, the commissioner shall deposit into the Special 136
Transportation Fund established under section 13b-68 seventeen per 137
cent of the amounts received by the state from the tax imposed under 138
subparagraphs (A) and (H) of this subdivision on the sale of a motor 139
vehicle; 140
(iv) For calendar months commencing on or after July 1, 2020, but 141
prior to July 1, 2021, the commissioner shall deposit into the Special 142
Transportation Fund established under section 13b-68 twenty-five per 143
cent of the amounts received by the state from the tax imposed under 144 Substitute Bill No. 1447
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subparagraphs (A) and (H) of this subdivision on the sale of a motor 145
vehicle; 146
(v) For calendar months commencing on or after July 1, 2021, but 147
prior to July 1, 2022, the commissioner shall deposit into the Special 148
Transportation Fund established under section 13b-68 seventy-five per 149
cent of the amounts received by the state from the tax imposed under 150
subparagraphs (A) and (H) of this subdivision on the sale of a motor 151
vehicle; and 152
(vi) For calendar months commencing on or after July 1, 2022, the 153
commissioner shall deposit into the Special Transportation Fund 154
established under section 13b-68 one hundred per cent of the amounts 155
received by the state from the tax imposed under subparagraphs (A) 156
and (H) of this subdivision on the sale of a motor vehicle; and 157
(N) For calendar quarters ending on or after September 30, 2025, with 158
respect to the amounts received by the state from the tax imposed under 159
subparagraph (G)(ii) of this subdivision, the commissioner shall deposit 160
(i) fifty-seven and three-tenths per cent of such amounts into the General 161
Fund, (ii) thirty-seven and four-tenths per cent of such amounts into the 162
Special Transportation Fund established under section 13b-68, and (iii) 163
five and three-tenths per cent of such amounts into the Municipal 164
Revenue Sharing Fund established under section 4-66p. 165
Sec. 2. Subdivision (1) of section 12-411 of the general statutes is 166
repealed and the following is substituted in lieu thereof (Effective July 1, 167
2025, and applicable to sales occurring on or after July 1, 2025): 168
(1) (A) An excise tax is hereby imposed on the storage, acceptance, 169
consumption or any other use in this state of tangible personal property 170
purchased from any retailer for storage, acceptance, consumption or any 171
other use in this state, the acceptance or receipt of any services 172
constituting a sale in accordance with subdivision (2) of subsection (a) 173
of section 12-407, purchased from any retailer for consumption or use in 174
this state, or the storage, acceptance, consumption or any other use in 175
this state of tangible personal property which has been manufactured, 176 Substitute Bill No. 1447
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fabricated, assembled or processed from materials by a person, either 177
within or without this state, for storage, acceptance, consumption or any 178
other use by such person in this state, to be measured by the sales price 179
of materials, at the rate of six and thirty-five-hundredths per cent of the 180
sales price of such property or services, except, in lieu of said rate: 181
(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 182
house for the first period not exceeding thirty consecutive calendar 183
days; 184
(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 185
establishment for the first period not exceeding thirty consecutive 186
calendar days; 187
(C) With respect to the storage, acceptance, consumption or use in 188
this state of a motor vehicle purchased from any retailer for storage, 189
acceptance, consumption or use in this state by any individual who is a 190
member of the armed forces of the United States and is on full-time 191
active duty in Connecticut and who is considered, under 50 [App] USC 192
App 574, a resident of another state, or to any such individual and the 193
spouse of such individual at a rate of four and one-half per cent of the 194
sales price of such vehicle, provided such retailer requires and 195
maintains a declaration by such individual, prescribed as to form by the 196
commissioner and bearing notice to the effect that false statements made 197
in such declaration are punishable, or other evidence, satisfactory to the 198
commissioner, concerning the purchaser's state of residence under 50 199
[App] USC App 574; 200
(D) (i) With respect to the acceptance or receipt in this state of labor 201
that is otherwise taxable under subparagraph (C) or (G) of subdivision 202
(2) of subsection (a) of section 12-407 on existing vessels and repair or 203
maintenance services on vessels occurring on and after July 1, 1999, such 204
services shall be exempt from such tax; 205
(ii) (I) With respect to the storage, acceptance or other use of a vessel 206
in this state, at the rate of two and ninety-nine-hundredths per cent, 207
except that such storage, acceptance or other use shall be exempt from 208 Substitute Bill No. 1447
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such tax if such vessel is docked in this state for sixty or fewer days in a 209
calendar year; 210
(II) With respect to the storage, acceptance or other use of a motor for 211
a vessel or a trailer used for transporting a vessel in this state, at the rate 212
of two and ninety-nine-hundredths per cent; 213
(III) With respect to the storage, acceptance or other use of dyed diesel 214
fuel, as defined in subsection (d) of section 12-487, exclusively for 215
marine purposes, at the rate of two and ninety-nine-hundredths per 216
cent; 217
(E) (i) With respect to the acceptance or receipt in this state of 218
computer and data processing services purchased from any retailer for 219
consumption or use in this state occurring on or after July 1, 2001, at the 220
rate of one per cent of such services, and (ii) with respect to the 221
acceptance or receipt in this state of Internet access services, on and after 222
July 1, 2001, such services shall be exempt from such tax; 223
(F) With respect to the acceptance or receipt in this state of patient 224
care services purchased from any retailer for consumption or use in this 225
state for which payment is received by the hospital on or after July 1, 226
1999, and prior to July 1, 2001, at the rate of five and three-fourths per 227
cent and on and after July 1, 2001, such services shall be exempt from 228
such tax; 229
(G) (i) With respect to the rental or leasing of a passenger motor 230
vehicle for a period of thirty consecutive calendar days or less, at a rate 231
of nine and thirty-five-hundredths per cent; 232
(ii) With respect to peer-to-peer car sharing, as defined in section 13b-233
127, as amended by this act, for a period of thirty consecutive calendar 234
days or less, at a rate of nine and thirty-five-hundredths per cent; 235
(H) With respect to the acceptance or receipt in this state of (i) a motor 236
vehicle for a sales price exceeding fifty thousand dollars, at a rate of 237
seven and three-fourths per cent on the entire sales price, (ii) jewelry, 238 Substitute Bill No. 1447
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whether real or imitation, for a sales price exceeding five thousand 239
dollars, at a rate of seven and three-fourths per cent on the entire sales 240
price, and (iii) an article of clothing or footwear intended to be worn on 241
or about the human body, a handbag, luggage, umbrella, wallet or 242
watch for a sales price exceeding one thousand dollars, at a rate of seven 243
and three-fourths per cent on the entire sales price. For purposes of this 244
subparagraph, "motor vehicle" has the meaning provided in section 14-245
1, but does not include a motor vehicle subject to the provisions of 246
subparagraph (C) of this subdivision, a motor vehicle having a gross 247
vehicle weight rating over twelve thousand five hundred pounds, or a 248
motor vehicle having a gross vehicle weight rating of twelve thousand 249
five hundred pounds or less that is not used for private passenger 250
purposes, but is designed or used to transport merchandise, freight or 251
persons in connection with any business enterprise and issued a 252
commercial registration or more specific type of registration by the 253
Department of Motor Vehicles; 254
(I) With respect to the acceptance or receipt in this state of meals, as 255
defined in subdivision (13) of section 12-412, sold by an eating 256
establishment, caterer or grocery store; and spirituous, malt or vinous 257
liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 258
at bars and soda fountains, or in connection therewith; in addition to the 259
tax imposed under subparagraph (A) of this subdivision, at the rate of 260
one per cent; 261
(J) (i) For calendar quarters ending on or after September 30, 2019, the 262
commissioner shall deposit into the regional planning incentive 263
account, established pursuant to section 4-66k, six and seven-tenths per 264
cent of the amounts received by the state from the tax imposed under 265
subparagraph (B) of this subdivision and ten and seven-tenths per cent 266
of the amounts received by the state from the tax imposed under 267
subparagraph (G)(i) of this subdivision; 268
(ii) For calendar quarters ending on or after September 30, 2018, the 269
commissioner shall deposit into the Tourism Fund established under 270
section 10-395b ten per cent of the amounts received by the state from 271 Substitute Bill No. 1447
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the tax imposed under subparagraph (B) of this subdivision; 272
(K) (i) For calendar months commencing on or after July 1, 2021, but 273
prior to July 1, 2023, the commissioner shall deposit into the municipal 274
revenue sharing account established pursuant to section 4-66l seven and 275
nine-tenths per cent of the amounts received by the state from the tax 276
imposed under subparagraph (A) of this subdivision, including such 277
amounts received on or after July 1, 2023, attributable to the fiscal year 278
ending June 30, 2023; and 279
(ii) For calendar months commencing on or after July 1, 2023, the 280
commissioner shall deposit into the Municipal Revenue Sharing Fund 281
established pursuant to section 4-66p seven and nine-tenths per cent of 282
the amounts received by the state from the tax imposed under 283
subparagraph (A) of this subdivision; [and] 284
(L) (i) For calendar months commencing on or after July 1, 2017, the 285
commissioner shall deposit into said Special Transportation Fund seven 286
and nine-tenths per cent of the amounts received by the state from the 287
tax imposed under subparagraph (A) of this subdivision; 288
(ii) For calendar months commencing on or after July 1, 2018, but 289
prior to July 1, 2019, the commissioner shall deposit into the Special 290
Transportation Fund established under section 13b-68 eight per cent of 291
the amounts received by the state from the tax imposed under 292
subparagraphs (A) and (H) of this subdivision on the acceptance or 293
receipt in this state of a motor vehicle; 294
(iii) For calendar months commencing on or after July 1, 2019, but 295
prior to July 1, 2020, the commissioner shall deposit into the Special 296
Transportation Fund established under section 13b-68 seventeen per 297
cent of the amounts received by the state from the tax imposed under 298
subparagraphs (A) and (H) of this subdivision on the acceptance or 299
receipt in this state of a motor vehicle; 300
(iv) For calendar months commencing on or after July 1, 2020, but 301
prior to July 1, 2021, the commissioner shall deposit into the Special 302 Substitute Bill No. 1447
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Transportation Fund established under section 13b-68 twenty-five per 303
cent of the amounts received by the state from the tax imposed under 304
subparagraphs (A) and (H) of this subdivision on the acceptance or 305
receipt in this state of a motor vehicle; 306
(v) For calendar months commencing on or after July 1, 2021, but 307
prior to July 1, 2022, the commissioner shall deposit into the Special 308
Transportation Fund established under section 13b-68 seventy-five per 309
cent of the amounts received by the state from the tax imposed under 310
subparagraphs (A) and (H) of this subdivision on the acceptance or 311
receipt in this state of a motor vehicle; and 312
(vi) For calendar months commencing on or after July 1, 2022, the 313
commissioner shall deposit into the Special Transportation Fund 314
established under section 13b-68 one hundred per cent of the amounts 315
received by the state from the tax imposed under subparagraphs (A) 316
and (H) of this subdivision on the acceptance or receipt in this state of a 317
motor vehicle; and 318
(M) For calendar quarters ending on or after September 30, 2025, with 319
respect to the amounts received by the state from the tax imposed under 320
subparagraph (G)(ii) of this subdivision, the commissioner shall deposit 321
(i) fifty-seven and three-tenths per cent of such amounts into the General 322
Fund, (ii) thirty-seven and four-tenths per cent of such amounts into the 323
Special Transportation Fund established under section 13b-68, and (iii) 324
five and three-tenths per cent of such amounts into the Municipal 325
Revenue Sharing Fund established under section 4-66p. 326
Sec. 3. (NEW) (Effective July 1, 2025) (a) As used in this section: 327
(1) "Peer-to-peer car sharing facilitator" means any peer-to-peer car 328
sharing company that (A) facilitates retail sales in an amount at least 329
equal to the amount specified in subparagraph (A) of subdivision (1) of 330
subsection (a) of section 12-408e of the general statutes during the prior 331
twelve-month period by shared vehicle owners by providing a car 332
sharing platform; (B) directly or indirectly through agreements or 333
arrangements with third parties, collects payment for peer-to-peer car 334 Substitute Bill No. 1447
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sharing and remits payments to the shared vehicle owners; and (C) 335
receives compensation or other consideration for such services; and 336
(2) "Peer-to-peer car sharing company", "shared vehicle owner", "car 337
sharing platform" and "peer-to-peer car sharing" have the same 338
meanings as provided in section 13b-127 of the general statutes, as 339
amended by this act. 340
(b) A peer-to-peer car sharing facilitator shall be required to obtain a 341
permit in accordance with the provisions of section 12-409 of the general 342
statutes to collect the tax set forth in subparagraph (G)(ii) of subdivision 343
(1) of section 12-408 of the general statutes, as amended by this act, and 344
shall be considered the retailer for each retail sale of peer-to-peer car 345
sharing for a period of thirty consecutive calendar days or less that such 346
facilitator facilitates on its car sharing platform for a shared vehicle 347
owner. Each peer-to-peer car sharing facilitator shall (1) be required to 348
collect and remit for each such sale any tax imposed under section 12-349
408 of the general statutes, as amended by this act, (2) be responsible for 350
all obligations imposed under chapter 219 of the general statutes as if 351
such facilitator was the owner of the shared vehicle and retailer for such 352
sale, and (3) keep such records and information as may be required by 353
the Commissioner of Revenue Services to ensure proper collection and 354
remittance of such tax. 355
(c) A shared vehicle owner shall not be liable for the collection of the 356
tax set forth in subparagraph (G)(ii) of subdivision (1) of section 12-408 357
of the general statutes, as amended by this act, to the extent the peer-to-358
peer car sharing facilitator collected the tax due on such sale. 359
Sec. 4. Section 13b-127 of the general statutes is repealed and the 360
following is substituted in lieu thereof (Effective July 1, 2025): 361
For the purposes of this [section and sections 13b-127a to 13b-127l, 362
inclusive] chapter: 363
(1) "Peer-to-peer car sharing" means the authorized use of a shared 364
vehicle for financial consideration by a person other than the vehicle's 365 Substitute Bill No. 1447
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owner through a peer-to-peer car sharing platform. 366
(2) "Peer-to-peer car sharing company" or "company" means [a car 367
sharing platform that connects vehicle owners with drivers] any person, 368
corporation, limited partnership or other legal entity that is engaged in 369
the business of operating a car sharing platform to enable [the sharing 370
of vehicles for financial consideration] peer-to-peer car sharing in this 371
state. "Peer-to-peer car sharing company" does not include any person 372
licensed pursuant to section 14-15. 373
(3) "Car sharing platform" means a physical or electronic place, 374
including, but not limited to, a store, a booth, an Internet web site, a 375
catalog or a dedicated software application that allows a shared vehicle 376
owner to make a shared vehicle available for peer-to-peer car sharing 377
and connect a shared vehicle owner with a shared vehicle driver. 378
(4) "Car sharing agreement" means the terms and conditions 379
applicable to a shared vehicle owner and a shared vehicle driver that 380
govern the use of a shared vehicle through a peer-to-peer sharing 381
platform. "Car sharing agreement" does not include [any] a motor 382
vehicle rental [contracts] contract. 383
(5) "Shared vehicle" means a vehicle that is available for sharing 384
through a peer-to-peer car sharing platform. "Shared vehicle" does not 385
include a passenger motor vehicle used for rental purposes by any 386
person licensed pursuant to section 14-15. 387
(6) "Shared vehicle driver" means a person authorized by the shared 388
vehicle owner to drive the shared vehicle under a car sharing 389
agreement. "Shared vehicle driver" does not include a lessee, as that 390
term is used in section 14-15. 391
(7) "Shared vehicle owner" means the registered owner, or a person 392
or entity designated by the registered owner, of a vehicle made available 393
on a peer-to-peer car sharing platform. "Shared vehicle owner" does not 394
include a person licensed or required to be licensed pursuant to section 395
14-15. 396 Substitute Bill No. 1447
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(8) "Car sharing delivery period" means the period of time during 397
which a shared vehicle is being delivered to the location of the car 398
sharing start time, if applicable, as documented by the car sharing 399
agreement. 400
(9) "Car sharing period" means the period of time that begins at the 401
start of the car sharing delivery period or, if there is no car sharing 402
delivery period, that begins at the car sharing start time, and ends at the 403
car sharing termination time. 404
(10) "Car sharing start time" means the time when a shared vehicle 405
driver takes possession and control of the shared vehicle at or after the 406
time the reservation of a shared vehicle is scheduled to begin as 407
documented in the records of the peer-to-peer car sharing platform. 408
(11) "Car sharing termination time" means the earliest of the 409
following events: 410
(A) The expiration of the agreed upon period of time established for 411
the use of a shared vehicle according to the terms of the car sharing 412
agreement if the shared vehicle is delivered to the location agreed upon 413
in such agreement; 414
(B) When the shared vehicle is returned to a location as alternatively 415
agreed upon by the shared vehicle owner and shared vehicle driver as 416
communicated through a car sharing platform and incorporated into the 417
car sharing agreement; or 418
(C) When the shared vehicle owner or the shared vehicle owner's 419
authorized designee takes possession and control of the shared vehicle. 420
Sec. 5. Section 13b-14b of the general statutes is repealed. (Effective 421
from passage) 422
This act shall take effect as follows and shall amend the following
sections:
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Section 1 July 1, 2025, and
applicable to sales
occurring on or after July
1, 2025
12-408(1)
Sec. 2 July 1, 2025, and
applicable to sales
occurring on or after July
1, 2025
12-411(1)
Sec. 3 July 1, 2025 New section
Sec. 4 July 1, 2025 13b-127
Sec. 5 from passage Repealer section
Statement of Legislative Commissioners:
In Section 1(1)(E)(i) and Section 2(1)(D)(i), "subparagraph (C) or (G)(i)
of subdivision (2) of subsection (a) of section 12-407" was changed to
"subparagraph (C) or (G) of subdivision (2) of subsection (a) of section
12-407" for accuracy, and in Section 3(b), a reference to section 12-409
was added for clarity.
TRA Joint Favorable Subst.