The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, focusing on sales and use tax exemptions. It introduces a new provision that exempts the trade-in value of pickup trucks with a gross vehicle weight of under 8,800 pounds, used exclusively for personal use, from sales tax. The bill expands the definition of "automobile" to include this category of pickup trucks, clarifying that it does not refer to any other type of motor vehicle. The act will take effect upon passage.

Statutes affected:
434: 44-18-30