Proposed H.B. No. 5110
Session Year 2026


AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING.

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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  Special Transportation Fund