CT SB00401

Amends Connecticut sales tax law effective July 1, 2012 to expand the definition of taxable intrastate transportation services to include taxicabs and motor buses in certain circumstances.

Taxicab and motor bus services are subject to sales tax only when they originate or terminate outside the territory specified in their certificate of public convenience and necessity.

Excludes from taxation taxicab and motor bus services that both originate and terminate within the territory specified in their certificate of public convenience and necessity.

Maintains existing exemptions for ambulances, ambulettes, scheduled public transportation, Medicaid nonemergency medical transportation, paratransit services, dial-a-ride services, and funeral transportation services.

Stated purpose is to equalize the taxation of for-profit transportation services.