Connecticut HB 5443: AN ACT ESTABLISHING AN ENERGY DATA BILL OF RIGHTS.

Bill Text

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General Assembly Substitute Bill No. 5443
February Session, 2026

AN ACT CONCERNING THE SALES AND USE TAXES RATE FOR
AND APPLICABILITY TO CERTAIN MOTOR VEHICLES, PEER-TO-
PEER CAR SHARING AND CERTAIN PERSONAL PROPERTY USED
IN BURIALS AND CREMATIONS, DEDICATING FUNDING FOR THE
TOURISM FUND AND INCREASING THE EXEMPTION AMOUNT FOR
SALES TAX-FREE WEEK.
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repealed and the following is substituted in lieu thereof (Effective October 2
1, 2026, and applicable to sales occurring on or after October 1, 2026): 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

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days; 16
(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

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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
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, for a period of thirty consecutive calendar days or less, at a rate of 58
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] seventy-five thousand dollars, at a rate of seven and 61
three-fourths per cent on the entire sales price, (ii) jewelry, whether real 62
or imitation, for a sales price exceeding five thousand dollars, at a rate 63
of seven and three-fourths per cent on the entire sales price, and (iii) an 64
article of clothing or footwear intended to be worn on or about the 65
human body, a handbag, luggage, umbrella, wallet or watch for a sales 66
price exceeding one thousan