# Connecticut HB 05110: AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING.

Connecticut HB 05110, AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING., is a 2026 Regular Session House bill sponsored by Jason Rojas (Democratic); status failed, last action 2026-02-10 (Referred to Joint Committee on Finance, Revenue and Bonding) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/CT-HB05110-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Connecticut HB 05110
- State: Connecticut
- Session: 2026 Regular Session
- Title: AN ACT CONCERNING THE SALES AND USE TAXES RATES APPLICABLE TO PEER-TO-PEER CAR SHARING.
- Status: failed
- Chamber: House
- Introduced: 2026-02-10
- Last action: 2026-02-10, Referred to Joint Committee on Finance, Revenue and Bonding
- Sponsor: Jason Rojas (Democratic)
- Cosponsors: 0
- Subjects: finance, revenue and bonding
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

To (1) specify that vehicles shared through a peer-to-peer car sharing platform or company are subject to the nine and thirty-five-hundredths per cent sales and use taxes rate applicable to the rental or leasing of a passenger motor vehicle under sections 12-408 and 12-411 of the general statutes, and (2) deposit the revenue generated from the tax on vehicles shared through such platform or company in the Special Transportation Fund.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jason Rojas (Democratic), House

## Bill text

- Proposed Bill, 2026-02-10: [PDF](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05110-R00-HB.PDF)

## Related bills

- SB 00475: AN ACT CONCERNING JUDICIAL BRANCH OPERATIONS. (signed)
- SB 00488: AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAIMED PROPERTY PROGRAM AND SECOND INJURY FUND. (signed)
- SB 00484: AN ACT CONCERNING DISTRACTED DRIVING AND THE SAFE OPERATION OF A MOTOR VEHICLE IN A HIGHWAY WORK ZONE. (signed)
- SB 00444: AN ACT AUTHORIZING CERTAIN MUNICIPAL EMPLOYEES TO SERVE ON MUNICIPAL BOARDS OF FINANCE. (signed)
- SB 00400: AN ACT CONCERNING PROBATE COURT OPERATIONS. (signed)
- SB 00391: AN ACT CONCERNING THE AVAILABILITY OF BREAST CANCER SCREENING, DIAGNOSIS AND TREATMENT SERVICES FOR WOMEN COMMITTED TO THE CUSTODY OF THE DEPARTMENT OF CORRECT… (signed)

## Sources
- [Proposed Bill (PDF)](https://www.cga.ct.gov/2026/TOB/H/PDF/2026HB-05110-R00-HB.PDF)

## Related
- [SB 00475: AN ACT CONCERNING JUDICIAL BRANCH OPERATIONS.](https://policyrisk.com/state-bill/CT-SB00475-2026)
- [SB 00488: AN ACT IMPLEMENTING THE TREASURER'S RECOMMENDATIONS FOR REVISIONS TO THE UNCLAI…](https://policyrisk.com/state-bill/CT-SB00488-2026)
- [SB 00484: AN ACT CONCERNING DISTRACTED DRIVING AND THE SAFE OPERATION OF A MOTOR VEHICLE…](https://policyrisk.com/state-bill/CT-SB00484-2026)
- [SB 00444: AN ACT AUTHORIZING CERTAIN MUNICIPAL EMPLOYEES TO SERVE ON MUNICIPAL BOARDS OF…](https://policyrisk.com/state-bill/CT-SB00444-2026)
- [SB 00400: AN ACT CONCERNING PROBATE COURT OPERATIONS.](https://policyrisk.com/state-bill/CT-SB00400-2026)
- [SB 00391: AN ACT CONCERNING THE AVAILABILITY OF BREAST CANCER SCREENING, DIAGNOSIS AND TR…](https://policyrisk.com/state-bill/CT-SB00391-2026)
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Source: PRIA, https://policyrisk.com/state-bill/CT-HB05110-2026 (as of 2026-11-01).