AN ACT CONCERNING THE HIGHER SALES AND USE TAXES RATE APPLICABLE TO CERTAIN MOTOR VEHICLES.

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Sales Tax on Expensive Cars

This bill raises the price limit for a special high tax on cars to more than $75,000 and removes that higher tax from commercial vehicles.

What This Bill Does

• Increases the sales price threshold for motor vehicles subject to the seven and three-fourths percent tax rate to more than seventy-five thousand dollars.
• Exempts commercial vehicles from paying the higher sales and use taxes rate.

Who It Names or Affects

• People buying motor vehicles with a price above the new threshold
• Owners or buyers of commercial vehicles

Terms To Know

Sales and use taxes rate

The percentage added to the cost of an item when it is bought or used.

Threshold

A specific price point that decides if a higher tax applies.

Limits and Unknowns

• The bill text does not state the exact dollar amount above seventy-five thousand dollars for the new threshold.
• The official effective date is not listed in the provided source material.

Official Summary Text

To (1) increase to more than seventy-five thousand dollars the sales price threshold for a motor vehicle subject to the seven and three-fourths per cent sales and use taxes rate, and (2) exempt commercial vehicles from the higher sales and use taxes rate.

Current Bill Text

LCO No. 295 1 of 1

General Assembly Proposed Bill No. 45
February Session, 2026 LCO No. 295

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. BERTHEL, 32nd Dist.

AN ACT CONCERNING THE HIGHER SALES AND USE TAXES RATE
APPLICABLE TO CERTAIN MOTOR VEHICLES.
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) increase to 1
more than seventy-five thousand dollars the sales price threshold for a 2
motor vehicle subject to the seven and three -fourths per cent sales and 3
use taxes rate, and (2) exempt commercial vehicles from the higher sales 4
and use taxes rate. 5
Statement of Purpose:
To (1) increase to more than seventy -five thousand dollars the sales
price threshold for a motor vehicle subject to the seven and three-fourths
per cent sales and use taxes rate, and (2) exempt commercial vehicles
from the higher sales and use taxes rate.