Connecticut 2023 Regular Session

Connecticut Senate Bill SB00072

Introduced
1/12/23  

Caption

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

Impact

Should SB00072 be enacted, it would amend section 12-412 of the general statutes, thereby relieving families from the tax obligation on designated low-cost children’s clothing and footwear in addition to safety gear. The financial implications of this bill could result in increased consumer spending in the children’s apparel sector, potentially benefiting local retailers. Additionally, it may encourage parents to purchase necessary protective equipment without the added financial strain of taxes on those items.

Summary

SB00072 is a proposed act that aims to exempt certain articles of children’s clothing and footwear, specifically those costing under fifty dollars, as well as personal protective equipment, from sales and use taxes in the state. The bill's primary intent is to provide tax relief for families by making essential items, such as clothing and protective gear, more affordable. This measure is seen as a way to alleviate some financial burden on parents who purchase clothing and safety items for their children.

Contention

While the bill is aimed at providing significant benefits to families, it may face opposition from those concerned about the potential reduction in state tax revenue, which could affect funding for public services. Critics might argue that while the exemption serves a helpful purpose, it could lead to a shortfall in essential government revenue, particularly if such measures are widespread. There may also be discussions regarding the definition of 'essential' clothing and the implications of exempting certain items while others remain taxed.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00023

An Act Exempting Certain Articles Of Children's Clothing And Footwear And Personal Protective Equipment From The Sales And Use Taxes.

CT HB05041

An Act Exempting Certain Articles Of Children's Clothing From The Sales And Use Taxes.

CT SB00081

An Act Exempting Certain Articles Of Clothing From The Sales And Use Taxes.

CT HB05039

An Act Exempting Clothing Purchased At Consignment Stores From The Sales And Use Taxes.

CT SB00269

An Act Reducing The Sales And Use Taxes For Certain Goods Used In New Housing Construction.

CT HB05105

An Act Exempting Ambulances From The Sales And Use Taxes.

CT HB05490

An Act Concerning The Sales And Use Taxes On Ambulance-type Motor Vehicles And Ambulances.

CT HB05036

An Act Exempting Hospital Beds For Home Health Care Use From The Sales And Use Taxes.

CT HB05032

An Act Exempting Health And Athletic Club Services And Fees From The Sales And Use Taxes.

CT SB00292

An Act Concerning The Use Of Pfas In Certain Products.

Similar Bills

No similar bills found.