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

Plain English Breakdown

The term 'residential use' is used in the law but not defined, leaving its exact scope unclear.

Exempting Residential Handicap Ramps from Sales Tax

This bill removes state sales tax on handicap ramps used in homes.

What This Bill Does

• Amends Section 12-412 of the general statutes to create a new exemption.
• Removes sales and use taxes for the sale, storage, use, or consumption of handicap ramps meant for residential use.

Terms To Know

Sales and Use Tax

A tax on the sale, storage, use, or other consumption of goods in this state.

Limits and Unknowns

• The bill text does not define exactly what counts as 'residential use'.
• No effective date is listed in the provided material.

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.