The proposed bill, General Assembly Proposed Bill No. 5083, seeks to amend chapter 219 of the general statutes regarding the sales and use tax rate applied to 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 limit the application of this tax rate to only the portion of the sales price that exceeds the established threshold amount. The intent of this legislation is to adjust the tax burden on higher-priced motor vehicles, ensuring that only the value above the new threshold is taxed at the higher rate. This change is designed to provide relief to consumers purchasing more expensive vehicles while still maintaining a tax structure that applies to luxury items.