The bill amends Section 44-18-7.3 of the General Laws regarding sales and use taxes. It redefines the term "services" to include "Limousine" services, replacing the previous term "Taxicab and limousine" services, and specifies the NAICS code for limousine services as (485320). The bill also eliminates the sales tax on taxi services and pet care services, which were previously subject to sales tax, except for veterinary and testing laboratory services. This act is set to take effect immediately upon passage.

Statutes affected:
2372: 44-18-7.3