AN ACT SUBJECTING PEER-TO-PEER CAR SHARING TO THE SALES AND USE TAX AND REPEALING THE STATUTE REQUIRING LEGISLATIVE APPROVAL TO STUDY MILEAGE-BASED USER FEES ON STATE HIGHWAYS.

SB 1447 imposes a 9.35% sales tax on peer-to-peer car sharing services in Connecticut, requiring platforms like Turo to collect this tax on short-term vehicle rentals (30 days or less). This directly affects car-sharing companies and their users by adding a tax equivalent to existing rental vehicle rates. The bill also repeals an outdated requirement that needed legislative approval to study mileage-based highway user fees. The tax applies to all peer-to-peer car sharing transactions occurring on or after July 1, 2025.