The bill amends Section 44-18-7.3 of the General Laws regarding sales and use taxes, specifically redefining the scope of services subject to taxation. It eliminates the sales tax on taxi services and pet care services, while retaining the tax on limousine services. The bill introduces a new definition of "services" that includes limousine services and specifies that pet care services, excluding veterinary and testing laboratory services, are not subject to sales tax. The act is set to take effect upon passage.

Statutes affected:
34: 44-18-7.3