DRS: Exemptions from Sales and Use Taxes

Hybrid Cars Exempt from Sales Tax in CT Until 10-2008

DRS: Exemptions from Sales and Use Taxes: "Hybrid Technology Passenger Vehicles: Effective on or after October 1, 2004 and prior to October 1, 2008, the sale or lease of any hybrid passenger car that has a United States Environmental Protection Agency estimated highway gasoline mileage rating of at least forty miles per gallon.

For purposes of this subdivision, 'hybrid passenger car' means a passenger car 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, for a passenger car or light truck with a model year of 2004 or later, is certified to meet or exceed the tier II bin 5 low emission vehicle classification.
The exemption applies to the purchase or lease of a new or used qualifying motor vehicle from a motor vehicle dealer and to the purchase of a used qualifying motor vehicle directly from its owner. Conn. Gen. Stat. ?12-412(115), as amended by PA 06-161, Section 5. "