AN ACT CONCERNING THE SALES TAX ON LIVERY SERVICES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That section 12-407 of the general statutes be amended to exempt livery services from sales tax, when livery services are providing the same transportation services as taxicabs.

Statement of Purpose:

To remove the tax on livery fares when a taxi is not required to charge the same tax.