CT HB05948

Exempts motor vehicle repair services and parts from sales and use tax for vehicles weighing 26,000 pounds or more.

Adds subdivision (119) to Section 12-412 to exclude parts used in repair services for heavy motor vehicles from sales and use tax.

Modifies Section 12-407(a)(37)(M) to exclude repair services for vehicles weighing 26,000 pounds or more from the existing motor vehicle repair services tax.

Effective October 1, 2011.

Aims to keep Connecticut's repair industry competitive with adjacent states.