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 these pickup trucks, clarifying that it refers to private passenger automobiles not used for hire. The act is set to take effect upon passage.

Statutes affected:
2096: 44-18-30