AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source material does not provide information on financial impacts or broader implications beyond the specific exemption of handicap ramps.

Exempting Handicap Ramps for Home Use from Taxes

This act removes taxes on buying, using, or storing handicap ramps in homes.

What This Bill Does

• Removes sales and use taxes on handicap ramps used at home.

Who It Names or Affects

• People buying or using handicap ramps in their homes.

Terms To Know

Sales and Use Taxes

Money people pay when they buy things or use certain items, like handicap ramps.

Residential Use

Using something in a home for personal needs.

Limits and Unknowns

• The bill does not specify how much money the state will lose from this change.
• It is unclear if other assistive devices besides ramps will be tax-exempt.

Official Summary Text

To exempt handicap ramps for residential use from the sales and use taxes.

Current Bill Text

LCO No. 765 1 of 1

General Assembly Proposed Bill No. 5105
February Session, 2026 LCO No. 765

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. WEIR, 55th Dist.

AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE
FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12 -412 of the general statutes be amended to exempt 1
from the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of handicap ramps for residential use. 3
Statement of Purpose:
To exempt handicap ramps for residential use from the sales and use
taxes.