Substitute for Raised H.B. No. 5443
Session Year 2026
 


AN ACT CONCERNING THE SALES AND USE TAXES RATE FOR AND APPLICABILITY TO CERTAIN MOTOR VEHICLES, PEER-TO-PEER CAR SHARING AND CERTAIN PERSONAL PROPERTY USED IN BURIALS AND CREMATIONS, DEDICATING FUNDING FOR THE TOURISM FUND AND INCREASING THE EXEMPTION AMOUNT FOR SALES TAX-FREE WEEK.

To (1) increase the sales price threshold for a motor vehicle subject to the seven and three-fourths per cent sales and use taxes rate, (2) specify the sales and use taxes rate applicable to peer-to-peer car sharing, (3) increase the sales and use taxes exemption amount for certain property used in burials and cremations, (4) exempt the sale, furnishing or service of electricity to a biotechnology business from sales and use taxes, (5) dedicate fifty per cent of the additional one per cent sales and use taxes on meals to the Tourism Fund, and (6) increase the exemption amount for, and include backpacks in, Sales Tax-Free Week.

Introduced by:
Finance, Revenue and Bonding Committee

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Co-sponsors for Amendment LCO:

Bill History

 Date Action Taken
 4/20/2026(LCO)File Number 684
 4/20/2026House Calendar Number 470
 4/20/2026Favorable Report, Tabled for the Calendar, House
 4/20/2026(LCO)Reported Out of Legislative Commissioners' Office
 4/13/2026(LCO)Referred to Office of Legislative Research and Office of Fiscal Analysis 04/20/26 12:00 PM
 4/1/2026(LCO)Filed with Legislative Commissioners' Office
 3/31/2026(FIN)Joint Favorable Substitute
 3/5/2026Public Hearing 03/11
 3/3/2026Referred to Joint Committee on Finance, Revenue and Bonding

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