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

Plain English Breakdown

The bill text specifies the tax rate and destination of funds but does not provide an effective date.

Tax Rules for Peer-to-Peer Car Sharing

This bill applies a 9.35% sales and use tax to vehicles shared through peer-to-peer platforms, matching the rate for renting passenger cars, and directs that revenue into the Special Transportation Fund.

What This Bill Does

• Sets a 9.35 percent sales and use tax rate on vehicles shared via peer-to-peer car sharing platforms or companies.
• Applies this same tax rate used under state law for renting or leasing passenger motor vehicles.
• Requires that revenue collected from this tax be deposited into the Special Transportation Fund.

Who It Names or Affects

• Vehicles shared through peer-to-peer car sharing platforms or companies.

Limits and Unknowns

• The official text does not state when this law will take effect.
• The source material does not define what 'peer-to-peer car sharing' means beyond the phrase itself.
• The bill does not explain how the tax is calculated or collected from users.

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.