This bill changes the definition of "automobile" in the sales and use tax laws to provide that a pickup truck or van with a gross vehicle weight rating of 10,000 pounds or less is included only if it is not used primarily to transport goods or freight. The bill also changes the definition of "lease or rental" to provide that it does not include a lease or rental of tangible personal property that is used only at the primary business location of the lessor.

Statutes affected:
Bill Text LD 1211, SP 500: 36.1752