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CT SB01117

Bill

Status

Introduced

3/12/2013

Primary Sponsor

Finance, Revenue and Bonding Committee

Click for details

Origin

Senate

2013 General Assembly

AI Summary

  • Impose sales and use tax on specified digital products (audio-visual works, audio works, ringtones, digital books, and digital codes) effective July 1, 2013, excluding business-to-business transactions and video programming services.

  • Repeal the luxury tax on boats costing over $100,000, effective from passage.

  • Add "pain that is treated by a pain management specialist" to the definition of "debilitating medical condition" for purposes of medical marijuana use, effective July 1, 2013.

  • Impose a $250 per pound excise tax on marijuana delivered by producers to licensed dispensaries, with monthly reporting and payment requirements, effective July 1, 2013.

  • Expand the Neighborhood Assistance Act tax credit to allow up to 100% credit for investments in neighborhood assistance programs in distressed municipalities, in addition to existing energy conservation and other program credits.

Legislative Description

An Act Concerning The Taxation Of Digital Downloads, Boats And Marijuana, And Expanding The Tax Credits Available Under The Neighborhood Assistance Act.

Last Action

Public Hearing 03/18

3/13/2013

Committee Referrals

Finance, Revenue and Bonding3/12/2013

Full Bill Text

No bill text available