AN ACT CONCERNING PURCHASERS EXEMPT FROM USE TAX FOR THE CASUAL SALE OF A MOTOR VEHICLE.

HB 5415 would amend Connecticut's tax law to exempt grandchildren from paying use tax when purchasing a motor vehicle in a casual sale from a family member. Currently, the exemption covers immediate family like children and spouses, but this bill would add grandchildren to that list. The change applies specifically to private, non-commercial sales between relatives, such as a grandparent selling a car to a grandchild. This adjustment would remove the use tax requirement for such transactions involving grandchildren.