The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, which addresses sales and use tax exemptions. It introduces a new provision that exempts the trade-in value of pickup trucks with a gross weight of under eight thousand one hundred pounds (8,100 lbs.) that are used exclusively for personal use from sales tax. The bill expands the definition of "automobile" to include these pickup trucks, clarifying that the term does not refer to any other type of motor vehicle. The act will take effect upon passage.

Statutes affected:
99: 44-18-30