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Connecticut H.B. 5458 would include “marketplace facilitators” as persons responsible for the dollar-a-day surcharge imposed on the short-term rental of a passenger vehicle. The legislation incorporates by reference the definition of “marketplace facilitator” in the sales tax code – a person who is compensated for the facilitation of at least $250,000 in retail sales of tangible personal property or taxable services. The leasing of tangible personal property is a “sale” under existing Connecticut tax law. If passed, the tax would apply beginning July 1, 2020.