Substitute House Bill No. 5667
Substitute House Bill No. 5667
PUBLIC ACT NO. 98-190
AN ACT CONCERNING SCHOOL BUSES AND THE MOTOR
VEHICLE FUELS TAX.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Subdivision (3) of subsection (a)
of section 12-458 of the general statutes, as
amended by section 34 of public act 97-243 and
section 2 of public act 97-281, is repealed and
the following is substituted in lieu thereof:
(3) Said tax shall not be payable on such fuel
as may have been (A) sold to the United States,
(B) sold to a municipality of this state, (i) for
use by any contractor performing a service for
such municipality in accordance with a contract,
provided such fuel is used by such contractor
exclusively for the purposes of and in accordance
with such contract OR (ii) FOR USE EXCLUSIVELY IN
A SCHOOL BUS, AS DEFINED IN SECTION 14-275, (C)
sold to a municipality of this state, a transit
district of this state, or this state, at other
than a retail outlet, for governmental purposes
and for use in vehicles owned and operated, or
leased and operated by such municipality, such
transit district or this state, (D) sold to a
person licensed as a distributor in this state
under section 12-456, (E) transferred from storage
within this state to some point without this
state, (F) sold to the holder of a permit issued
under section 12-458a for sale or use without this
state, (G) sold to the holder of a permit issued
under subsection (63) of section 12-412, provided
(i) such fuel is not used in motor vehicles
registered or required to be registered to operate
upon the public highways of this state, unless
such fuel is used in motor vehicles registered
exclusively for farming purposes, (ii) such fuel
is not delivered, upon such sale, to a tank in
which such person keeps fuel for personal and farm
use and (iii) an affidavit, prescribed as to form
by the Commissioner of Revenue Services, affirming
that such fuel is used exclusively for farming
purposes, is submitted by such person to the
distributor, (H) sold exclusively to furnish power
for an industrial plant in the actual fabrication
of finished products to be sold, or for the
fishing industry, (I) sold exclusively for heating
purposes, (J) sold exclusively to furnish gas,
water, steam or electricity, if delivered to
consumers through mains, lines or pipes, (K) sold
to the owner or operator of an aircraft, as
defined in section 15-34, exclusively for aviation
purposes, provided (i) for purposes of this
subdivision, "aviation purposes" means for the
purpose of powering an aircraft or an aircraft
engine, (ii) such fuel is delivered, upon such
sale, to a tank in which fuel is kept exclusively
for aviation purposes, and (iii) an affidavit,
prescribed as to form by the Commissioner of
Revenue Services, affirming that such fuel is used
exclusively for aviation purposes, is submitted by
such person to the distributor, (L) sold to a
dealer who is licensed under section 12-462 and
whose place of business is located upon an
established airport within this state, or (M)
diesel fuel sold exclusively for use in portable
power system generators that are larger than one
hundred fifty kilowatts.
Sec. 2. Subsection (a) of section 12-459 of
the general statutes, as amended by section 1 of
public act 97-232, is repealed and the following
is substituted in lieu thereof:
(a) The payment of the tax provided for by
section 12-458 shall be subject to refund as
provided herein when such fuel has been sold for
use of any of the following: (1) Any person, other
than one engaged in the business of farming, when
such fuel is used other than in motor vehicles
licensed or required to be licensed to operate
upon the public highways of this state, except
that no tax paid on fuel which is taken out of
this state in a fuel tank connected with the
engine of a motor vehicle and which is consumed
without this state shall be refunded; (2) any
person engaged in the business of farming, when
such fuel is used other than in motor vehicles
licensed or required to be licensed to operate
upon the public highways of this state or such
fuel is used in motor vehicles registered
exclusively for farming purposes, except that no
tax paid on fuel which is taken out of this state
in a fuel tank connected with the engine of a
motor vehicle and which is consumed without this
state shall be refunded; (3) the United States;
(4) a Connecticut motor bus company, as defined in
subsection (e) of section 12-455a, engaged in the
business of carrying passengers for hire in this
state in common carrier motor vehicles, or any
person, association or corporation engaged in the
business of operating taxicabs in this state
pursuant to a certificate under chapter 244a, when
such fuel is used in such common carrier motor
vehicle or taxicab on roads in this state, except
that with respect to such fuel used in a taxicab
only fifty per cent of the tax paid on any
purchase of fuel applicable to mileage on any
roads in this state shall be refunded; (5) any
person, association or corporation engaged in the
business of operating a motor vehicle in livery
service pursuant to a permit issued under chapter
244b, or a motor bus over highways within this
state and between points within and without this
state pursuant to a permit issued under chapter
244, when such fuel is used in such motor bus on
roads in this state for the exclusive purpose of
transporting passengers for hire to or from
airport facilities, except that with respect to
any such motor vehicle in livery service pursuant
to a permit issued under chapter 244b only fifty
per cent of the tax paid on any purchase of fuel
applicable to mileage on any roads in this state
shall be refunded; (6) this state or a
municipality of this state, when such fuel is used
in vehicles owned and operated, or leased and
operated, by this state or municipality for
governmental purposes; (7) [a municipality of this
state, when such fuel is used by school bus
contractors for the exclusive purpose of
transporting children to and from school] ANY
SCHOOL BUS AS DEFINED IN SECTION 14-275; (8) a
hospital, when such fuel is used in an ambulance
owned by such hospital; (9) a nonprofit civic
organization approved by the commissioner, when
such fuel is used in an ambulance owned by such
organization; (10) a transit district formed under
chapter 103a or any special act, when such fuel is
used in vehicles owned and operated, or leased and
operated, by such transit district for the
purposes of such transit district; (11) a
corporation or an employee of a corporation or of
the United States, this state or a municipality of
this state, when such fuel is used in a
high-occupancy commuter vehicle, which is owned or
leased by such corporation or such employee, which
seats at least ten but not more than fifteen
passengers and which has a minimum average daily
passenger usage of nine persons to and from work,
for the purpose of transporting such passengers to
and from work daily; (12) a person, corporation or
association operating a motor vehicle in livery
service which is registered in accordance with the
provisions of section 13b-83; and (13) a federally
funded nutrition program approved by the
commissioner, when such fuel is used in a delivery
vehicle that is used exclusively for the delivery
of meals to senior citizens.
Sec. 3. This act shall take effect July 1,
1998, and shall be applicable to sales occurring
on or after said date.
Approved June 4, 1998