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CT HB06576

Bill

Official Source

Status

Passed

6/6/2013

Primary Sponsor

Finance, Revenue and Bonding Committee

Click for details

Origin

House of Representatives

2013 General Assembly

AI Summary

  • Changes the winter boat storage tax exemption period from November 1 - April 30 to October 1 - May 31 each year
  • Exempts the transfer of space or right to use space for storage or mooring of noncommercial vessels during the extended winter storage period from sales and use tax
  • Exempts from use tax the delivery of vessels to storage facilities and the actual storage, maintenance, or repair of vessels during October 1 - May 31
  • Clarifies that the tax exemption applies only to the specific use of vessels for storage, maintenance, and repair, and does not affect tax liability on the sale of the vessel itself or other uses

Legislative Description

An Act Concerning The Applicability Of The Sales And Use Tax To Winter Storage Of Boats.

Last Action

Signed by the Governor

6/25/2013

Committee Referrals

Finance, Revenue and Bonding3/5/2013

Full Bill Text

No bill text available