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

HB 5110 requires peer-to-peer car sharing platforms (like Turo or Getaround) to charge the standard 9.35% sales and use tax on vehicle rentals, aligning them with traditional car rental businesses. This applies to vehicles shared through such platforms under existing tax laws (sections 12-408 and 12-411 of the general statutes). Revenue from this tax will be directed into the Special Transportation Fund. The bill directly affects car-sharing platforms and their users by applying uniform tax treatment to peer-to-peer rentals.