The bill amends Sections 44-18-7.3 and 44-18-30 of the General Laws in Chapter 44-18, which pertains to Sales and Use Taxes Liability and Computation. It introduces a new definition of "services" that includes various activities performed for a fee, while explicitly excluding municipally operated beach parking in Tiverton from sales tax. The bill also establishes a specific exemption from sales tax for parking services related to municipally operated beach parking in Tiverton, stating that the purchase price for such services will not be subject to sales tax. This exemption aims to provide financial relief to individuals using beach parking. The legislation includes updates to the list of gross receipts exempt from sales and use taxes, specifically mentioning parking services for municipally operated beach parking in Tiverton. The act is set to take effect upon passage.