The proposed bill, General Assembly Proposed Bill No. 106, aims to amend chapter 219 of the general statutes to exempt dog grooming services from sales and use taxes. This legislative change is intended to alleviate the financial burden on pet owners by removing the tax obligation associated with grooming services for dogs.

The bill does not include any deletions from current law but introduces new legal language that specifically states the exemption for dog grooming services. The overall purpose of this bill is to provide financial relief to pet owners and promote the welfare of pets by making grooming services more accessible.