The new law in Connecticut is effective October 1, 2004 PASSENGER MOTOR VEHICLES UTILIZING HYBRID TECHNOLOGY: There is a new sales tax exemption for sales of any passenger car utilizing hybrid technology that has an EPA estimated highway gasoline mileage rating of at least 40 mpg. The exemption is effective for sales made on or after October 1, 2004 but prior to October 1, 2008. 2004 Conn. Pub. Acts 231, Section 7.