AN ACT CONCERNING THE SALES AND USE TAXES RATE FOR AND APPLICABILITY TO CERTAIN MOTOR VEHICLES, PEER-TO-PEER CAR SHARING, CERTAIN PERSONAL PROPERTY USED IN BURIALS AND CREMATIONS AND ELECTRICITY FOR BIOTECHNOLOGY BUSINESSES, DEDICATING FUNDING FOR THE TOURISM FUND AND INCREASING THE EXEMPTION AMOUNT FOR SALES TAX-FREE WEEK. To (1) increase the sales price threshold for a motor vehicle subject to the seven and three-fourths per cent sales and use taxes rate, (2) specify the sales and use taxes rate applicable to peer-to-peer car sharing, (3) increase the sales and use taxes exemption amount for certain property used in burials and cremations, (4) exempt the sale, furnishing or service of electricity to a biotechnology business from sales and use taxes, (5) dedicate fifty per cent of the additional one per cent sales and use taxes on meals to the Tourism Fund, and (6) increase the exemption amount for, and include backpacks in, Sales Tax-Free Week.