HB 5110

General Assembly  Proposed Bill No. 5110
      February Session, 2026  LCO No. 566
    Referred to Committee on  FINANCE, REVENUE AND
    BONDING
    Introduced by:
     REP. ROJAS, 9th Dist.
 AN ACT CONCERNING THE SALES AND USE TAXES RATES
 APPLICABLE TO PEER-TO-PEER CAR SHARING.
 Be it enacted by the Senate and House of Representatives in General
 Assembly convened:
1  That chapter 219 of the general statutes be amended to (1) specify that
2      vehicles shared through a peer-to-peer car sharing platform or company
3      are subject to the nine and thirty-five-hundredths per cent sales and use
4      taxes rate applicable to the rental or leasing of a passenger motor vehicle
5      under sections 12-408 and 12-411 of the general statutes, and (2) deposit
6      the revenue generated from the tax on vehicles shared through such
7      platform or company in the Special Transportation Fund.
       Statement of Purpose:
       To (1) specify that vehicles shared through a peer-to-peer car sharing
       platform or company are subject to the nine and thirty-five-hundredths
       per cent sales and use taxes rate applicable to the rental or leasing of a
       passenger motor vehicle under sections 12-408 and 12-411 of the general
       statutes, and (2) deposit the revenue generated from the tax on vehicles
       shared through such platform or company in the Special Transportation
       Fund.
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