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

Plain English Breakdown

The official source material does not provide details on how the tax will be collected, enforced, or what happens to existing car-sharing services that do not currently pay this specific tax rate.

Car Sharing Tax Law

This law sets a specific sales and use tax rate for cars shared through peer-to-peer car sharing services, and deposits all money collected from this new tax into the Special Transportation Fund.

What This Bill Does

• Sets a nine and thirty-five-hundredths percent (9.35%) tax on vehicles shared through peer-to-peer car sharing platforms or companies.
• Deposits revenue generated from this tax in the Special Transportation Fund.

Who It Names or Affects

• People who use peer-to-peer car sharing services
• Companies that operate peer-to-peer car sharing platforms

Terms To Know

Peer-to-Peer Car Sharing

A service where individuals rent out their personal cars to others through an online platform.

Special Transportation Fund

A fund used by the government for transportation projects and improvements.

Limits and Unknowns

• The bill does not specify how the tax will be collected or enforced.
• It is unclear what happens to existing car-sharing services that do not currently pay this specific tax rate.

Official Summary Text

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.

Current Bill Text

LCO No. 566 1 of 1

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:

That chapter 219 of the general statutes be amended to (1) specify that 1
vehicles shared through a peer-to-peer car sharing platform or company 2
are subject to the nine and thirty-five-hundredths per cent sales and use 3
taxes rate applicable to the rental or leasing of a passenger motor vehicle 4
under sections 12-408 and 12-411 of the general statutes, and (2) deposit 5
the revenue generated from the tax on vehicles shared through such 6
platform or company in the Special Transportation Fund. 7
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.