Connecticut HB 5110: AN ACT WAIVING INITIAL OCCUPATIONAL LICENSING FEES FOR CERTAIN INDIVIDUALS.

Bill Text

LCO No. 566 1 of 1

General Assembly Proposed Bill No. 5110
February Session, 2026 LCO No. 566

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. ROJAS, 9th Dist.

AN ACT CONCERNING THE SALES AND USE TAXES RATES
APPLICABLE TO PEER-TO-PEER CAR SHARING.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 219 of the general statutes be amended to (1) specify that 1
vehicles shared through a peer-to-peer car sharing platform or company 2
are subject to the nine and thirty-five-hundredths per cent sales and use 3
taxes rate applicable to the rental or leasing of a passenger motor vehicle 4
under sections 12-408 and 12-411 of the general statutes, and (2) deposit 5
the revenue generated from the tax on vehicles shared through such 6
platform or company in the Special Transportation Fund. 7
Statement of Purpose:
To (1) specify that vehicles shared through a peer-to-peer car sharing
platform or company are subject to the nine and thirty-five-hundredths
per cent sales and use taxes rate applicable to the rental or leasing of a
passenger motor vehicle under sections 12-408 and 12-411 of the general
statutes, and (2) deposit the revenue generated from the tax on vehicles
shared through such platform or company in the Special Transportation
Fund.