An Act Concerning The Sales And Use Taxes Rates Applicable To Peer-to-peer Car Sharing.

From the Legislature

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.