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Connecticut Public Acts 1996

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Substitute Senate Bill No. 622

PUBLIC ACT NO. 96-172

AN ACT EXEMPTING THE VALUE OF CORE PARTS FROM THE IMPOSITION OF THE SALES TAX WITH RESPECT TO THE SALE OF REMANUFACTURED MOTOR BUS PARTS ANDEXEMPTING CERTAIN PHOTOGRAPHIC PROCESSING MATERIALS FROM THE SALES TAX.

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

Section 1. Section 1 of public act 95-327 is repealed and the following is substituted in lieu thereof:

In any sale at retail of any remanufactured [truck] part to the owner of a truck OR A MOTOR BUS, which sale is made by a retailer of such parts who accepts in return from such purchaser a core component or core part of a transmission, rear axle carrier, engine or air brake system, the sales or use tax with respect to such sale shall be imposed on the difference between the purchase price and the amount allowed by the retailer on the returned core component or core part. When any such core component or core part traded in is subsequently sold to a consumer or user, the taxes imposed under chapter 219 shall be applicable to such sale. For the purposes of this section, "remanufactured [truck] part" means a transmission, a rear axle carrier, engine or air brake system; "truck" means a truck, as defined in section 14-1, AS AMENDED with a gross vehicle weight rating in excess of twenty-six thousand pounds; "MOTOR BUS" MEANS A MOTOR BUS OPERATING PURSUANT TO A PERMIT ISSUED UNDER SECTION 13b-89; and "owner" means the owner of the truck OR MOTOR BUS, or, if the truck OR MOTOR BUS is operated under a lease of more than thirty days' duration, the lessee of the truck.

Sec. 2. Section 12-412 of the general statutes, as amended by sections 40 to 47, inclusive, of public act 95-160 and sections 2 to 7, inclusive, and 18 of public act 95-359, is amended by adding subsection (90) as follows:

(NEW) (90) Sales of and the storage, use or other consumption of machinery, equipment, tools and materials used exclusively in the commercial processing of photographic film and paper.

Sec. 3. This act shall take effect July 1, 1996, and shall be applicable to sales occurring on or after said date.

Approved May 31, 1996. Effective July 1, 1997, and applicable as provided in section 3.

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