The bill amends Section 44-18-7.3 of the General Laws concerning sales and use taxes by providing a clearer definition of "services" and specifying various businesses and services that fall under this definition, including taxicab, limousine, and transportation network companies. Notably, the bill introduces new legal language to define "services" and outlines the responsibilities of room resellers regarding tax collection and remittance. It also emphasizes that all services defined in this section must register with the tax administrator to charge, collect, and remit sales and use tax.

Additionally, the bill removes pet care services from the list of services subject to sales tax, as indicated by the deletion of the relevant legal language. This change reflects a shift in the taxation policy regarding pet care services, which will no longer be required to collect sales tax. The act is set to take effect upon passage, streamlining the tax obligations for various service providers while clarifying the tax responsibilities of room resellers and other businesses.