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3 | 3 | | LCO No. 6906 1 of 13 |
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4 | 4 | | |
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5 | 5 | | General Assembly Raised Bill No. 1551 |
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6 | 6 | | January Session, 2025 |
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7 | 7 | | LCO No. 6906 |
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8 | 8 | | |
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9 | 9 | | |
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10 | 10 | | Referred to Committee on APPROPRIATIONS |
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11 | 11 | | |
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12 | 12 | | |
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13 | 13 | | Introduced by: |
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14 | 14 | | (APP) |
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15 | 15 | | |
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16 | 16 | | |
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17 | 17 | | |
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18 | 18 | | |
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19 | 19 | | AN ACT CONCERNING THE DEPARTMENT OF ECONOMIC AND |
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20 | 20 | | COMMUNITY DEVELOPMENT'S SPENDING ON ARTS AND |
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21 | 21 | | HUMANITIES ACTIVITIES. |
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22 | 22 | | Be it enacted by the Senate and House of Representatives in General |
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23 | 23 | | Assembly convened: |
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24 | 24 | | |
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25 | 25 | | Section 1. Section 10-395 of the general statutes is repealed and the 1 |
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26 | 26 | | following is substituted in lieu thereof (Effective from passage): 2 |
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27 | 27 | | (a) There is established an account [within the General Fund] to be 3 |
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28 | 28 | | known as the "culture and tourism account". The account shall contain 4 |
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29 | 29 | | all moneys required by law to be deposited in the account, including, 5 |
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30 | 30 | | but not limited to, not less than ten per cent of the amounts received by 6 |
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31 | 31 | | the state from the tax imposed under subparagraph (I) of subdivision 7 |
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32 | 32 | | (1) of section 12-408, as amended by this act. 8 |
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33 | 33 | | (b) Moneys in the account shall be used for purposes including, but 9 |
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34 | 34 | | not limited to, providing grants-in-aid to organizations engaging in or 10 |
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35 | 35 | | promoting the arts, helping to make the state a destination for leisure 11 |
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36 | 36 | | and business travelers, preserving and promoting historic resources and 12 |
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37 | 37 | | interpreting and presenting the state's history and culture. 13 |
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38 | 38 | | Raised Bill No. 1551 |
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39 | 39 | | |
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40 | 40 | | |
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41 | 41 | | |
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42 | 42 | | LCO No. 6906 2 of 13 |
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43 | 43 | | |
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44 | 44 | | Sec. 2. Subdivision (1) of section 12-408 of the general statutes is 14 |
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45 | 45 | | repealed and the following is substituted in lieu thereof (Effective July 1, 15 |
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46 | 46 | | 2025, and applicable to sales occurring on or after July 1, 2025): 16 |
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47 | 47 | | (1) (A) For the privilege of making any sales, as defined in 17 |
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48 | 48 | | subdivision (2) of subsection (a) of section 12-407, at retail, in this state 18 |
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49 | 49 | | for a consideration, a tax is hereby imposed on all retailers at the rate of 19 |
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50 | 50 | | six and thirty-five-hundredths per cent of the gross receipts of any 20 |
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51 | 51 | | retailer from the sale of all tangible personal property sold at retail or 21 |
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52 | 52 | | from the rendering of any services constituting a sale in accordance with 22 |
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53 | 53 | | subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 23 |
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54 | 54 | | rate, the rates provided in subparagraphs (B) to (I), inclusive, of this 24 |
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55 | 55 | | subdivision; 25 |
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56 | 56 | | (B) (i) At a rate of fifteen per cent with respect to each transfer of 26 |
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57 | 57 | | occupancy, from the total amount of rent received by a hotel or lodging 27 |
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58 | 58 | | house for the first period not exceeding thirty consecutive calendar 28 |
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59 | 59 | | days; 29 |
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60 | 60 | | (ii) At a rate of eleven per cent with respect to each transfer of 30 |
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61 | 61 | | occupancy, from the total amount of rent received by a bed and 31 |
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62 | 62 | | breakfast establishment for the first period not exceeding thirty 32 |
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63 | 63 | | consecutive calendar days; 33 |
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64 | 64 | | (C) With respect to the sale of a motor vehicle to any individual who 34 |
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65 | 65 | | is a member of the armed forces of the United States and is on full-time 35 |
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66 | 66 | | active duty in Connecticut and who is considered, under 50 App USC 36 |
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67 | 67 | | 574, a resident of another state, or to any such individual and the spouse 37 |
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68 | 68 | | thereof, at a rate of four and one-half per cent of the gross receipts of any 38 |
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69 | 69 | | retailer from such sales, provided such retailer requires and maintains a 39 |
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70 | 70 | | declaration by such individual, prescribed as to form by the 40 |
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71 | 71 | | commissioner and bearing notice to the effect that false statements made 41 |
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72 | 72 | | in such declaration are punishable, or other evidence, satisfactory to the 42 |
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73 | 73 | | commissioner, concerning the purchaser's state of residence under 50 43 |
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74 | 74 | | App USC 574; 44 |
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75 | 75 | | Raised Bill No. 1551 |
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76 | 76 | | |
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77 | 77 | | |
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78 | 78 | | |
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79 | 79 | | LCO No. 6906 3 of 13 |
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80 | 80 | | |
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81 | 81 | | (D) (i) With respect to the sales of computer and data processing 45 |
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82 | 82 | | services occurring on or after July 1, 2001, at the rate of one per cent, and 46 |
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83 | 83 | | (ii) with respect to sales of Internet access services, on and after July 1, 47 |
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84 | 84 | | 2001, such services shall be exempt from such tax; 48 |
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85 | 85 | | (E) (i) With respect to the sales of labor that is otherwise taxable under 49 |
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86 | 86 | | subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 50 |
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87 | 87 | | 12-407 on existing vessels and repair or maintenance services on vessels 51 |
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88 | 88 | | occurring on and after July 1, 1999, such services shall be exempt from 52 |
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89 | 89 | | such tax; 53 |
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90 | 90 | | (ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 54 |
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91 | 91 | | used for transporting a vessel, at the rate of two and ninety-nine-55 |
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92 | 92 | | hundredths per cent, except that the sale of a vessel shall be exempt from 56 |
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93 | 93 | | such tax if such vessel is docked in this state for sixty or fewer days in a 57 |
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94 | 94 | | calendar year; 58 |
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95 | 95 | | (iii) With respect to the sale of dyed diesel fuel, as defined in 59 |
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96 | 96 | | subsection (d) of section 12-487, sold by a marine fuel dock exclusively 60 |
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97 | 97 | | for marine purposes, at the rate of two and ninety-nine-hundredths per 61 |
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98 | 98 | | cent; 62 |
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99 | 99 | | (F) With respect to patient care services for which payment is 63 |
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100 | 100 | | received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 64 |
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101 | 101 | | at the rate of five and three-fourths per cent and on and after July 1, 2001, 65 |
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102 | 102 | | such services shall be exempt from such tax; 66 |
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103 | 103 | | (G) With respect to the rental or leasing of a passenger motor vehicle 67 |
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104 | 104 | | for a period of thirty consecutive calendar days or less, at a rate of nine 68 |
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105 | 105 | | and thirty-five-hundredths per cent; 69 |
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106 | 106 | | (H) With respect to the sale of (i) a motor vehicle for a sales price 70 |
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107 | 107 | | exceeding fifty thousand dollars, at a rate of seven and three-fourths per 71 |
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108 | 108 | | cent on the entire sales price, (ii) jewelry, whether real or imitation, for 72 |
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109 | 109 | | a sales price exceeding five thousand dollars, at a rate of seven and 73 |
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110 | 110 | | three-fourths per cent on the entire sales price, and (iii) an article of 74 |
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111 | 111 | | Raised Bill No. 1551 |
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112 | 112 | | |
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113 | 113 | | |
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114 | 114 | | |
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115 | 115 | | LCO No. 6906 4 of 13 |
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116 | 116 | | |
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117 | 117 | | clothing or footwear intended to be worn on or about the human body, 75 |
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118 | 118 | | a handbag, luggage, umbrella, wallet or watch for a sales price 76 |
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119 | 119 | | exceeding one thousand dollars, at a rate of seven and three-fourths per 77 |
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120 | 120 | | cent on the entire sales price. For purposes of this subparagraph, "motor 78 |
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121 | 121 | | vehicle" has the meaning provided in section 14-1, but does not include 79 |
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122 | 122 | | a motor vehicle subject to the provisions of subparagraph (C) of this 80 |
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123 | 123 | | subdivision, a motor vehicle having a gross vehicle weight rating over 81 |
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124 | 124 | | twelve thousand five hundred pounds, or a motor vehicle having a 82 |
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125 | 125 | | gross vehicle weight rating of twelve thousand five hundred pounds or 83 |
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126 | 126 | | less that is not used for private passenger purposes, but is designed or 84 |
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127 | 127 | | used to transport merchandise, freight or persons in connection with 85 |
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128 | 128 | | any business enterprise and issued a commercial registration or more 86 |
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129 | 129 | | specific type of registration by the Department of Motor Vehicles; 87 |
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130 | 130 | | (I) With respect to the sale of meals, as defined in subdivision (13) of 88 |
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131 | 131 | | section 12-412, sold by an eating establishment, caterer or grocery store; 89 |
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132 | 132 | | and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 90 |
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133 | 133 | | such as are ordinarily dispensed at bars and soda fountains, or in 91 |
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134 | 134 | | connection therewith; in addition to the tax imposed under 92 |
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135 | 135 | | subparagraph (A) of this subdivision, at the rate of one per cent; 93 |
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136 | 136 | | (J) The rate of tax imposed by this chapter shall be applicable to all 94 |
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137 | 137 | | retail sales upon the effective date of such rate, except that a new rate 95 |
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138 | 138 | | that represents an increase in the rate applicable to the sale shall not 96 |
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139 | 139 | | apply to any sales transaction wherein a binding sales contract without 97 |
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140 | 140 | | an escalator clause has been entered into prior to the effective date of the 98 |
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141 | 141 | | new rate and delivery is made within ninety days after the effective date 99 |
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142 | 142 | | of the new rate. For the purposes of payment of the tax imposed under 100 |
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143 | 143 | | this section, any retailer of services taxable under subdivision (37) of 101 |
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144 | 144 | | subsection (a) of section 12-407, who computes taxable income, for 102 |
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145 | 145 | | purposes of taxation under the Internal Revenue Code of 1986, or any 103 |
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146 | 146 | | subsequent corresponding internal revenue code of the United States, 104 |
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147 | 147 | | as amended from time to time, on an accounting basis that recognizes 105 |
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148 | 148 | | only cash or other valuable consideration actually received as income 106 |
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149 | 149 | | and who is liable for such tax only due to the rendering of such services 107 |
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150 | 150 | | Raised Bill No. 1551 |
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151 | 151 | | |
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152 | 152 | | |
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153 | 153 | | |
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154 | 154 | | LCO No. 6906 5 of 13 |
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155 | 155 | | |
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156 | 156 | | may make payments related to such tax for the period during which 108 |
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157 | 157 | | such income is received, without penalty or interest, without regard to 109 |
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158 | 158 | | when such service is rendered; 110 |
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159 | 159 | | (K) (i) For calendar quarters ending on or after September 30, 2019, 111 |
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160 | 160 | | the commissioner shall deposit into the regional planning incentive 112 |
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161 | 161 | | account, established pursuant to section 4-66k, six and seven-tenths per 113 |
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162 | 162 | | cent of the amounts received by the state from the tax imposed under 114 |
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163 | 163 | | subparagraph (B) of this subdivision and ten and seven-tenths per cent 115 |
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164 | 164 | | of the amounts received by the state from the tax imposed under 116 |
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165 | 165 | | subparagraph (G) of this subdivision; 117 |
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166 | 166 | | (ii) For calendar quarters ending on or after September 30, 2018, the 118 |
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167 | 167 | | commissioner shall deposit into the Tourism Fund established under 119 |
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168 | 168 | | section 10-395b ten per cent of the amounts received by the state from 120 |
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169 | 169 | | the tax imposed under subparagraph (B) of this subdivision; 121 |
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170 | 170 | | (iii) For calendar quarters ending on or after September 30, 2025, the 122 |
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171 | 171 | | commissioner shall deposit into the culture and tourism account 123 |
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172 | 172 | | established under section 10-395, as amended by this act, ten per cent of 124 |
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173 | 173 | | the amounts received by the state from the tax imposed under 125 |
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174 | 174 | | subparagraph (I) of this subdivision; 126 |
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175 | 175 | | (L) (i) For calendar months commencing on or after July 1, 2021, but 127 |
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176 | 176 | | prior to July 1, 2023, the commissioner shall deposit into the municipal 128 |
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177 | 177 | | revenue sharing account established pursuant to section 4-66l seven and 129 |
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178 | 178 | | nine-tenths per cent of the amounts received by the state from the tax 130 |
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179 | 179 | | imposed under subparagraph (A) of this subdivision, including such 131 |
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180 | 180 | | amounts received on or after July 1, 2023, attributable to the fiscal year 132 |
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181 | 181 | | ending June 30, 2023; [and] 133 |
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182 | 182 | | (ii) For calendar months commencing on or after July 1, 2023, the 134 |
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183 | 183 | | commissioner shall deposit into the Municipal Revenue Sharing Fund 135 |
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184 | 184 | | established pursuant to section 4-66p seven and nine-tenths per cent of 136 |
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185 | 185 | | the amounts received by the state from the tax imposed under 137 |
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186 | 186 | | subparagraph (A) of this subdivision; [and] 138 |
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187 | 187 | | Raised Bill No. 1551 |
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188 | 188 | | |
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189 | 189 | | |
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190 | 190 | | |
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191 | 191 | | LCO No. 6906 6 of 13 |
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192 | 192 | | |
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193 | 193 | | (M) (i) For calendar months commencing on or after July 1, 2017, the 139 |
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194 | 194 | | commissioner shall deposit into the Special Transportation Fund 140 |
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195 | 195 | | established under section 13b-68 seven and nine-tenths per cent of the 141 |
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196 | 196 | | amounts received by the state from the tax imposed under 142 |
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197 | 197 | | subparagraph (A) of this subdivision; 143 |
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198 | 198 | | (ii) For calendar months commencing on or after July 1, 2018, but 144 |
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199 | 199 | | prior to July 1, 2019, the commissioner shall deposit into the Special 145 |
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200 | 200 | | Transportation Fund established under section 13b-68 eight per cent of 146 |
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201 | 201 | | the amounts received by the state from the tax imposed under 147 |
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202 | 202 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 148 |
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203 | 203 | | vehicle; 149 |
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204 | 204 | | (iii) For calendar months commencing on or after July 1, 2019, but 150 |
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205 | 205 | | prior to July 1, 2020, the commissioner shall deposit into the Special 151 |
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206 | 206 | | Transportation Fund established under section 13b-68 seventeen per 152 |
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207 | 207 | | cent of the amounts received by the state from the tax imposed under 153 |
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208 | 208 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 154 |
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209 | 209 | | vehicle; 155 |
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210 | 210 | | (iv) For calendar months commencing on or after July 1, 2020, but 156 |
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211 | 211 | | prior to July 1, 2021, the commissioner shall deposit into the Special 157 |
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212 | 212 | | Transportation Fund established under section 13b-68 twenty-five per 158 |
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213 | 213 | | cent of the amounts received by the state from the tax imposed under 159 |
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214 | 214 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 160 |
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215 | 215 | | vehicle; 161 |
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216 | 216 | | (v) For calendar months commencing on or after July 1, 2021, but 162 |
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217 | 217 | | prior to July 1, 2022, the commissioner shall deposit into the Special 163 |
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218 | 218 | | Transportation Fund established under section 13b-68 seventy-five per 164 |
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219 | 219 | | cent of the amounts received by the state from the tax imposed under 165 |
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220 | 220 | | subparagraphs (A) and (H) of this subdivision on the sale of a motor 166 |
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221 | 221 | | vehicle; and 167 |
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222 | 222 | | (vi) For calendar months commencing on or after July 1, 2022, the 168 |
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223 | 223 | | commissioner shall deposit into the Special Transportation Fund 169 |
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224 | 224 | | Raised Bill No. 1551 |
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225 | 225 | | |
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226 | 226 | | |
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227 | 227 | | |
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228 | 228 | | LCO No. 6906 7 of 13 |
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229 | 229 | | |
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230 | 230 | | established under section 13b-68 one hundred per cent of the amounts 170 |
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231 | 231 | | received by the state from the tax imposed under subparagraphs (A) 171 |
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232 | 232 | | and (H) of this subdivision on the sale of a motor vehicle. 172 |
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233 | 233 | | Sec. 3. Subdivision (1) of section 12-411 of the general statutes is 173 |
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234 | 234 | | repealed and the following is substituted in lieu thereof (Effective July 1, 174 |
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235 | 235 | | 2025, and applicable to sales occurring on or after July 1, 2025): 175 |
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236 | 236 | | (1) (A) An excise tax is hereby imposed on the storage, acceptance, 176 |
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237 | 237 | | consumption or any other use in this state of tangible personal property 177 |
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238 | 238 | | purchased from any retailer for storage, acceptance, consumption or any 178 |
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239 | 239 | | other use in this state, the acceptance or receipt of any services 179 |
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240 | 240 | | constituting a sale in accordance with subdivision (2) of subsection (a) 180 |
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241 | 241 | | of section 12-407, purchased from any retailer for consumption or use in 181 |
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242 | 242 | | this state, or the storage, acceptance, consumption or any other use in 182 |
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243 | 243 | | this state of tangible personal property which has been manufactured, 183 |
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244 | 244 | | fabricated, assembled or processed from materials by a person, either 184 |
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245 | 245 | | within or without this state, for storage, acceptance, consumption or any 185 |
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246 | 246 | | other use by such person in this state, to be measured by the sales price 186 |
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247 | 247 | | of materials, at the rate of six and thirty-five-hundredths per cent of the 187 |
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248 | 248 | | sales price of such property or services, except, in lieu of said rate: 188 |
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249 | 249 | | (B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 189 |
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250 | 250 | | house for the first period not exceeding thirty consecutive calendar 190 |
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251 | 251 | | days; 191 |
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252 | 252 | | (ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 192 |
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253 | 253 | | establishment for the first period not exceeding thirty consecutive 193 |
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254 | 254 | | calendar days; 194 |
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255 | 255 | | (C) With respect to the storage, acceptance, consumption or use in 195 |
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256 | 256 | | this state of a motor vehicle purchased from any retailer for storage, 196 |
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257 | 257 | | acceptance, consumption or use in this state by any individual who is a 197 |
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258 | 258 | | member of the armed forces of the United States and is on full-time 198 |
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259 | 259 | | active duty in Connecticut and who is considered, under 50 App USC 199 |
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260 | 260 | | 574, a resident of another state, or to any such individual and the spouse 200 |
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261 | 261 | | Raised Bill No. 1551 |
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262 | 262 | | |
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263 | 263 | | |
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264 | 264 | | |
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265 | 265 | | LCO No. 6906 8 of 13 |
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266 | 266 | | |
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267 | 267 | | of such individual at a rate of four and one-half per cent of the sales price 201 |
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268 | 268 | | of such vehicle, provided such retailer requires and maintains a 202 |
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269 | 269 | | declaration by such individual, prescribed as to form by the 203 |
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270 | 270 | | commissioner and bearing notice to the effect that false statements made 204 |
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271 | 271 | | in such declaration are punishable, or other evidence, satisfactory to the 205 |
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272 | 272 | | commissioner, concerning the purchaser's state of residence under 50 206 |
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273 | 273 | | App USC 574; 207 |
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274 | 274 | | (D) (i) With respect to the acceptance or receipt in this state of labor 208 |
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275 | 275 | | that is otherwise taxable under subparagraph (C) or (G) of subdivision 209 |
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276 | 276 | | (2) of subsection (a) of section 12-407 on existing vessels and repair or 210 |
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277 | 277 | | maintenance services on vessels occurring on and after July 1, 1999, such 211 |
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278 | 278 | | services shall be exempt from such tax; 212 |
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279 | 279 | | (ii) (I) With respect to the storage, acceptance or other use of a vessel 213 |
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280 | 280 | | in this state, at the rate of two and ninety-nine-hundredths per cent, 214 |
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281 | 281 | | except that such storage, acceptance or other use shall be exempt from 215 |
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282 | 282 | | such tax if such vessel is docked in this state for sixty or fewer days in a 216 |
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283 | 283 | | calendar year; 217 |
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284 | 284 | | (II) With respect to the storage, acceptance or other use of a motor for 218 |
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285 | 285 | | a vessel or a trailer used for transporting a vessel in this state, at the rate 219 |
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286 | 286 | | of two and ninety-nine-hundredths per cent; 220 |
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287 | 287 | | (III) With respect to the storage, acceptance or other use of dyed diesel 221 |
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288 | 288 | | fuel, as defined in subsection (d) of section 12-487, exclusively for 222 |
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289 | 289 | | marine purposes, at the rate of two and ninety-nine-hundredths per 223 |
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290 | 290 | | cent; 224 |
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291 | 291 | | (E) (i) With respect to the acceptance or receipt in this state of 225 |
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292 | 292 | | computer and data processing services purchased from any retailer for 226 |
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293 | 293 | | consumption or use in this state occurring on or after July 1, 2001, at the 227 |
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294 | 294 | | rate of one per cent of such services, and (ii) with respect to the 228 |
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295 | 295 | | acceptance or receipt in this state of Internet access services, on and after 229 |
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296 | 296 | | July 1, 2001, such services shall be exempt from such tax; 230 |
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297 | 297 | | Raised Bill No. 1551 |
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298 | 298 | | |
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299 | 299 | | |
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300 | 300 | | |
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301 | 301 | | LCO No. 6906 9 of 13 |
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302 | 302 | | |
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303 | 303 | | (F) With respect to the acceptance or receipt in this state of patient 231 |
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304 | 304 | | care services purchased from any retailer for consumption or use in this 232 |
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305 | 305 | | state for which payment is received by the hospital on or after July 1, 233 |
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306 | 306 | | 1999, and prior to July 1, 2001, at the rate of five and three-fourths per 234 |
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307 | 307 | | cent and on and after July 1, 2001, such services shall be exempt from 235 |
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308 | 308 | | such tax; 236 |
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309 | 309 | | (G) With respect to the rental or leasing of a passenger motor vehicle 237 |
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310 | 310 | | for a period of thirty consecutive calendar days or less, at a rate of nine 238 |
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311 | 311 | | and thirty-five-hundredths per cent; 239 |
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312 | 312 | | (H) With respect to the acceptance or receipt in this state of (i) a motor 240 |
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313 | 313 | | vehicle for a sales price exceeding fifty thousand dollars, at a rate of 241 |
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314 | 314 | | seven and three-fourths per cent on the entire sales price, (ii) jewelry, 242 |
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315 | 315 | | whether real or imitation, for a sales price exceeding five thousand 243 |
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316 | 316 | | dollars, at a rate of seven and three-fourths per cent on the entire sales 244 |
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317 | 317 | | price, and (iii) an article of clothing or footwear intended to be worn on 245 |
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318 | 318 | | or about the human body, a handbag, luggage, umbrella, wallet or 246 |
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319 | 319 | | watch for a sales price exceeding one thousand dollars, at a rate of seven 247 |
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320 | 320 | | and three-fourths per cent on the entire sales price. For purposes of this 248 |
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321 | 321 | | subparagraph, "motor vehicle" has the meaning provided in section 14-249 |
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322 | 322 | | 1, but does not include a motor vehicle subject to the provisions of 250 |
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323 | 323 | | subparagraph (C) of this subdivision, a motor vehicle having a gross 251 |
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324 | 324 | | vehicle weight rating over twelve thousand five hundred pounds, or a 252 |
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325 | 325 | | motor vehicle having a gross vehicle weight rating of twelve thousand 253 |
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326 | 326 | | five hundred pounds or less that is not used for private passenger 254 |
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327 | 327 | | purposes, but is designed or used to transport merchandise, freight or 255 |
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328 | 328 | | persons in connection with any business enterprise and issued a 256 |
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329 | 329 | | commercial registration or more specific type of registration by the 257 |
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330 | 330 | | Department of Motor Vehicles; 258 |
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331 | 331 | | (I) With respect to the acceptance or receipt in this state of meals, as 259 |
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332 | 332 | | defined in subdivision (13) of section 12-412, sold by an eating 260 |
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333 | 333 | | establishment, caterer or grocery store; and spirituous, malt or vinous 261 |
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334 | 334 | | liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 262 |
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335 | 335 | | Raised Bill No. 1551 |
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336 | 336 | | |
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337 | 337 | | |
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338 | 338 | | |
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339 | 339 | | LCO No. 6906 10 of 13 |
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340 | 340 | | |
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341 | 341 | | at bars and soda fountains, or in connection therewith; in addition to the 263 |
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342 | 342 | | tax imposed under subparagraph (A) of this subdivision, at the rate of 264 |
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343 | 343 | | one per cent; 265 |
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344 | 344 | | (J) (i) For calendar quarters ending on or after September 30, 2019, the 266 |
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345 | 345 | | commissioner shall deposit into the regional planning incentive 267 |
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346 | 346 | | account, established pursuant to section 4-66k, six and seven-tenths per 268 |
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347 | 347 | | cent of the amounts received by the state from the tax imposed under 269 |
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348 | 348 | | subparagraph (B) of this subdivision and ten and seven-tenths per cent 270 |
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349 | 349 | | of the amounts received by the state from the tax imposed under 271 |
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350 | 350 | | subparagraph (G) of this subdivision; 272 |
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351 | 351 | | (ii) For calendar quarters ending on or after September 30, 2018, the 273 |
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352 | 352 | | commissioner shall deposit into the Tourism Fund established under 274 |
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353 | 353 | | section 10-395b ten per cent of the amounts received by the state from 275 |
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354 | 354 | | the tax imposed under subparagraph (B) of this subdivision; 276 |
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355 | 355 | | (K) (i) For calendar months commencing on or after July 1, 2021, but 277 |
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356 | 356 | | prior to July 1, 2023, the commissioner shall deposit into the municipal 278 |
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357 | 357 | | revenue sharing account established pursuant to section 4-66l seven and 279 |
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358 | 358 | | nine-tenths per cent of the amounts received by the state from the tax 280 |
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359 | 359 | | imposed under subparagraph (A) of this subdivision, including such 281 |
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360 | 360 | | amounts received on or after July 1, 2023, attributable to the fiscal year 282 |
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361 | 361 | | ending June 30, 2023; [and] 283 |
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362 | 362 | | (ii) For calendar months commencing on or after July 1, 2023, the 284 |
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363 | 363 | | commissioner shall deposit into the Municipal Revenue Sharing Fund 285 |
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364 | 364 | | established pursuant to section 4-66p seven and nine-tenths per cent of 286 |
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365 | 365 | | the amounts received by the state from the tax imposed under 287 |
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366 | 366 | | subparagraph (A) of this subdivision; [and] 288 |
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367 | 367 | | (iii) For calendar quarters ending on or after September 30, 2025, the 289 |
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368 | 368 | | commissioner shall deposit into the culture and tourism account 290 |
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369 | 369 | | established under section 10-395, as amended by this act, one per cent 291 |
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370 | 370 | | of the amounts received by the state from the tax imposed under 292 |
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371 | 371 | | subparagraph (I) of this subdivision; 293 |
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372 | 372 | | Raised Bill No. 1551 |
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373 | 373 | | |
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374 | 374 | | |
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375 | 375 | | |
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376 | 376 | | LCO No. 6906 11 of 13 |
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377 | 377 | | |
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378 | 378 | | (L) (i) For calendar months commencing on or after July 1, 2017, the 294 |
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379 | 379 | | commissioner shall deposit into said Special Transportation Fund seven 295 |
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380 | 380 | | and nine-tenths per cent of the amounts received by the state from the 296 |
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381 | 381 | | tax imposed under subparagraph (A) of this subdivision; 297 |
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382 | 382 | | (ii) For calendar months commencing on or after July 1, 2018, but 298 |
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383 | 383 | | prior to July 1, 2019, the commissioner shall deposit into the Special 299 |
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384 | 384 | | Transportation Fund established under section 13b-68 eight per cent of 300 |
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385 | 385 | | the amounts received by the state from the tax imposed under 301 |
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386 | 386 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 302 |
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387 | 387 | | receipt in this state of a motor vehicle; 303 |
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388 | 388 | | (iii) For calendar months commencing on or after July 1, 2019, but 304 |
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389 | 389 | | prior to July 1, 2020, the commissioner shall deposit into the Special 305 |
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390 | 390 | | Transportation Fund established under section 13b-68 seventeen per 306 |
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391 | 391 | | cent of the amounts received by the state from the tax imposed under 307 |
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392 | 392 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 308 |
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393 | 393 | | receipt in this state of a motor vehicle; 309 |
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394 | 394 | | (iv) For calendar months commencing on or after July 1, 2020, but 310 |
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395 | 395 | | prior to July 1, 2021, the commissioner shall deposit into the Special 311 |
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396 | 396 | | Transportation Fund established under section 13b-68 twenty-five per 312 |
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397 | 397 | | cent of the amounts received by the state from the tax imposed under 313 |
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398 | 398 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 314 |
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399 | 399 | | receipt in this state of a motor vehicle; 315 |
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400 | 400 | | (v) For calendar months commencing on or after July 1, 2021, but 316 |
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401 | 401 | | prior to July 1, 2022, the commissioner shall deposit into the Special 317 |
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402 | 402 | | Transportation Fund established under section 13b-68 seventy-five per 318 |
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403 | 403 | | cent of the amounts received by the state from the tax imposed under 319 |
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404 | 404 | | subparagraphs (A) and (H) of this subdivision on the acceptance or 320 |
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405 | 405 | | receipt in this state of a motor vehicle; and 321 |
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406 | 406 | | (vi) For calendar months commencing on or after July 1, 2022, the 322 |
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407 | 407 | | commissioner shall deposit into the Special Transportation Fund 323 |
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408 | 408 | | established under section 13b-68 one hundred per cent of the amounts 324 |
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409 | 409 | | Raised Bill No. 1551 |
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410 | 410 | | |
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411 | 411 | | |
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412 | 412 | | |
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413 | 413 | | LCO No. 6906 12 of 13 |
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414 | 414 | | |
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415 | 415 | | received by the state from the tax imposed under subparagraphs (A) 325 |
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416 | 416 | | and (H) of this subdivision on the acceptance or receipt in this state of a 326 |
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417 | 417 | | motor vehicle. 327 |
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418 | 418 | | Sec. 4. (NEW) (Effective July 1, 2025) (a) Each organization receiving a 328 |
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419 | 419 | | grant-in-aid from the Department of Economic and Community 329 |
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420 | 420 | | Development using moneys deposited in the culture and tourism 330 |
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421 | 421 | | account, established under section 10-395 of the general statutes, as 331 |
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422 | 422 | | amended by this act, for activities relating to arts, culture, tourism or 332 |
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423 | 423 | | humanities shall submit a detailed report to Connecticut Humanities 333 |
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424 | 424 | | not later than six months after receiving such grant-in-aid. Such report 334 |
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425 | 425 | | shall include information concerning the expenditure of grant funding 335 |
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426 | 426 | | received by the department and the finances of the organization. 336 |
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427 | 427 | | (b) Connecticut Humanities shall report to the joint standing 337 |
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428 | 428 | | committees of the General Assembly having cognizance of matters 338 |
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429 | 429 | | relating to appropriations and the budgets of state agencies and 339 |
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430 | 430 | | commerce on the information received pursuant to subsection (a) of this 340 |
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431 | 431 | | section. 341 |
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432 | 432 | | This act shall take effect as follows and shall amend the following |
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433 | 433 | | sections: |
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434 | 434 | | |
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435 | 435 | | Section 1 from passage 10-395 |
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436 | 436 | | Sec. 2 July 1, 2025, and |
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437 | 437 | | applicable to sales |
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438 | 438 | | occurring on or after July |
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439 | 439 | | 1, 2025 |
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440 | 440 | | 12-408(1) |
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441 | 441 | | Sec. 3 July 1, 2025, and |
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442 | 442 | | applicable to sales |
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443 | 443 | | occurring on or after July |
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444 | 444 | | 1, 2025 |
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445 | 445 | | 12-411(1) |
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446 | 446 | | Sec. 4 July 1, 2025 New section |
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447 | 447 | | |
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448 | 448 | | Statement of Purpose: |
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449 | 449 | | To provide funding for arts, culture, tourism and humanities activities |
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450 | 450 | | and require reporting on the spending for such activities. |
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451 | 451 | | Raised Bill No. 1551 |
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452 | 452 | | |
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453 | 453 | | |
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454 | 454 | | |
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455 | 455 | | LCO No. 6906 13 of 13 |
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456 | 456 | | |
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457 | 457 | | |
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458 | 458 | | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except |
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459 | 459 | | that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not |
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460 | 460 | | underlined.] |
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461 | 461 | | |
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