The bill amends Section 44-18-18 of the General Laws in Chapter 44-18, which pertains to sales and use taxes. It introduces a new provision that imposes a sales tax on the purchase of animals from a breeder, in addition to existing sales tax regulations that apply to retail sales and rentals of living quarters in hotels, rooming houses, or tourist camps. The act does not specify a sales tax rate or temporary increases, as these details are not included in the provided text. The changes will take effect immediately upon passage of the bill.

Statutes affected:
340: 44-18-18