Source: http://www.cultureandtourism.org/drs/cwp/view.asp?A=1510&Q=401366
Timestamp: 2018-02-19 11:44:15
Document Index: 91405380

Matched Legal Cases: ['§12', '§12', '§12', '§20', '§72', '§ 12', '§12', '§ 14']

DRS: IP 2007(30), Sales and Use Tax Exemptions for Purchases or Leases of Fuel-Efficient Passenger Motor Vehicles
superseded by IP 2007(30.1)
IP 2007(30)
Sales and Use Tax Exemptions for Purchases or
Leases of Fuel-Efficient Passenger Motor Vehicles
Purpose: This Informational Publication describes two sales and use tax exemptions for purchases and leases of fuel-efficient passenger motor vehicles.
Effective Date: The exemption under Conn. Gen. Stat. §12-412(115) for purchases or leases of hybrid passenger cars is effective for purchases or leases occurring on or after October 1, 2004, and on or before September 30, 2008.
The exemption under Conn. Gen. Stat. §12-412(110) for purchases or leases of high miles per gallon (mpg) passenger motor vehicles is effective for purchases or leases occurring on or after January 1, 2008, and on or before June 30, 2010.
Statutory Authority: Conn. Gen. Stat. §12-412(110), as amended by 2007 Conn. Pub. Acts 242, §20 and 2007 Conn. Pub. Acts 4, §72 (June Spec. Sess.), and Conn. Gen. Stat. § 12-412(115).
Guidance for Both Exemptions: The two sales and use tax exemptions described below apply to purchases or leases of fuel-efficient passenger motor vehicles.
Passenger motor vehicles may be offered in different configurations (such as different choices of engine, transmission, and other major options) and the configurations may impact whether a particular passenger motor vehicle qualifies for this exemption. Therefore, the ratings for the particular passenger motor vehicle being purchased or leased must be reviewed to determine if it qualifies for exemption.
The lists of qualifying passenger motor vehicles provided in this publication are derived from information in the United States Environmental Protection Agency (USEPA) Green Vehicle Guide, which includes ratings back to the 2000 model year. Passenger motor vehicles made in prior model years may also qualify for exemption.
Go to www.epa.gov/greenvehicles/Index.do to view the Green Vehicle Guide.
The sale must occur on or after October 1, 2004, and before October 1, 2008.
For model years 2004 or later, a hybrid passenger car is defined as a passenger car or light truck that draws acceleration energy from two onboard sources of stored energy, which are both an internal combustion or heat engine using combustible fuel and a rechargeable energy storage system, and that is certified to meet or exceed the federal Tier II bin 5 low emission vehicle classification.
Purchases and leases of the following hybrid passenger cars qualify for exemption under Conn. Gen. Stat. §12-412(115) as long as the sales occur on or after October 1, 2004, and before October 1, 2008:
The vehicle must be a passenger motor vehicle, as defined in Conn. Gen. Stat. § 14-1(63). A passenger motor vehicle means a motor vehicle used for the private transportation of persons and their personal belongings, designed to carry occupants in comfort and safety, and with a capacity of carrying not more than 10 passengers including the operator. A passenger motor vehicle may, but need not be, a hybrid passenger car;
The purchase or lease must occur on or after January 1, 2008, and on or before June 30, 2010.
Honda Civic HX for model year 2002 (manual only);
Volkswagen Golf (Diesel) for model years 2000, 2001, 2002, 2003, 2004 (manual only), and 2005 (manual only), and 2006;
Volkswagen Jetta (Diesel) for model years 2000, 2001, 2002, 2003, 2004 (manual only), and 2005 (manual only);
Volkswagen Jetta Wagon (Diesel) for model years 2002, 2003, and 2004 (manual only); and
Volkswagen New Beetle (Diesel) for model years 2000, 2001, 2002 (manual only), 2003 (manual only), 2004 (manual only), 2005 (manual only), and 2006 (manual only).
Issued: 12/28/2007