Connecticut Seal

General Assembly

Amendment

 

January Session, 2007

LCO No. 8810

   
 

*HB0743208810SRO*

Offered by:

 

SEN. DELUCA, 32nd Dist.

SEN. MCKINNEY, 28th Dist.

SEN. NICKERSON, 36th Dist.

SEN. CALIGIURI, 16th Dist.

SEN. CAPPIELLO, 24th Dist.

SEN. DEBICELLA, 21st Dist.

SEN. FASANO, 34th Dist.

SEN. FREEDMAN, 26th Dist.

SEN. GUGLIELMO, 35th Dist.

SEN. HERLIHY, 8th Dist.

SEN. RORABACK, 30th Dist.

To: House Bill No. 7432

File No.

Cal. No.

After the last section, add the following and renumber sections and internal references accordingly:

"Sec. 501. Subdivision (3) of subsection (a) of section 12-458 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage):

(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 subdivision (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) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, 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) a statement, prescribed as to form by the Commissioner of Revenue Services and bearing notice to the effect that false statements made under this section are punishable, 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, or (N) sold during the period from the effective date of this section, to Monday, September 3, 2007, known as Labor Day, inclusive.

Sec. 502. (Effective from passage) The Comptroller may transfer up to one hundred twenty-four million seven hundred thousand dollars from the General Fund to the Special Transportation Fund for the fiscal year ending June 30, 2007, of which an amount equal to the number of days in June that the tax imposed by section 12-458 of the general statutes is suspended pursuant to section 501 of this act, multiplied by one million three hundred thousand dollars shall be deposited into the Special Transportation Fund for the fiscal year ending June 30, 2007, and eighty-three million dollars shall be deemed deposited into the Special Transportation Fund for the fiscal year ending June 30, 2008. "