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CT HB05443

Bill

Status

Introduced

3/3/2026

Primary Sponsor

Finance, Revenue and Bonding Committee

Click for details

Origin

House of Representatives

2026 General Assembly

AI Summary

  • Raises the threshold for the higher 7.75% sales tax rate on motor vehicles from $50,000 to $75,000, effective October 1, 2026

  • Applies the 9.35% sales tax rate to peer-to-peer car sharing (rentals of 30 days or less), with 100% of revenue deposited into the Special Transportation Fund starting December 31, 2026

  • Increases the sales tax exemption for tangible personal property used in funeral/cremation services from $2,500 to $10,000 per funeral, effective October 1, 2026

  • Exempts electricity sales to biotechnology businesses from sales tax when at least 75% of electricity at the metered location is used for biotechnology activities, effective October 1, 2026

  • Increases the Sales Tax-Free Week exemption threshold from $100 to $300 for clothing, footwear, and backpacks (third Sunday in August through the following Saturday), effective upon passage

Legislative Description

An Act Concerning The Sales And Use Taxes Rate For And Applicability To Certain Motor Vehicles, Peer-to-peer Car Sharing, Certain Personal Property Used In Burials And Cremations And Electricity For Biotechnology Businesses, Dedicating Funding For The Tourism Fund And Increasing The Exemption Amount For Sales Tax-free Week.

Last Action

Public Hearing 03/11

3/5/2026

Committee Referrals

Finance, Revenue and Bonding3/3/2026

Full Bill Text

No bill text available