AN ACT EXEMPTING FROM THE SALES TAX PURCHASES BY DISABLED INDIVIDUALS FROM INTERNET MARKETPLACE FACILITATORS.

HB 5961 exempts sales tax on items purchased by disabled individuals from internet marketplace facilitators (like Amazon or eBay). This bill directly affects disabled residents who shop online through these platforms by removing the state sales tax from their purchases. The key provision amends Chapter 219 of the general statutes to create this tax exemption. The change applies specifically to sales made by online marketplaces, not to all online transactions or other tax types.