The proposed bill, General Assembly Proposed Bill No. 45, seeks to amend chapter 219 of the general statutes regarding the sales and use tax rates applicable to certain motor vehicles. Specifically, the bill aims to increase the sales price threshold for a motor vehicle subject to the seven and three-fourths percent sales and use tax rate to more than seventy-five thousand dollars. Additionally, it proposes to exempt commercial vehicles from the higher sales and use tax rate. The intent of this legislation is to adjust the tax burden on higher-priced motor vehicles while providing relief to commercial vehicle owners. By raising the threshold for the higher tax rate and exempting commercial vehicles, the bill aims to promote fairness in taxation and support businesses that rely on commercial transportation.