This bill removes the exclusion from the definition of "retail sale" for the purposes of the sales and use tax laws for the sale, to a person engaged in the business of renting automobiles, of automobiles, integral parts of automobiles or accessories to automobiles, for rental or for use in an automobile rented for a period of less than one year.

Statutes affected:
Bill Text LD 2198, HP 1409: 36.1752