§ 44-34-4.1. Exemptions for buses, trucks and trailers in interstate commerce.
(a) Notwithstanding any provision of the general laws to the contrary, the operation of a truck, or trailer by a trucking company in interstate commerce shall not be subject to the provisions of the excise tax imposed by this chapter, on the condition that the truck and/or trailer is utilized exclusively in interstate commerce.
(b) Notwithstanding any provision of the law or regulation to the contrary, the operation of a bus by a bus company in interstate commerce shall not be subject to the provisions of the excise tax imposed by this chapter, on the condition that the bus is used eighty percent (80%) or more of the time in interstate commerce and provided that the bus company shall provide a properly executed affidavit attesting to the fact that the bus is used no less than eighty percent (80%) of the time in interstate commerce.
History of Section.P.L. 1992, ch. 133, art. 51, § 3; P.L. 2005, ch. 117, art. 17, § 1; P.L. 2012, ch. 302, § 2; P.L. 2012, ch. 351, § 2.
Structure Rhode Island General Laws
Chapter 44-34 - Excise on Motor Vehicles and Trailers
Section 44-34-1. - Motor vehicle and trailer excise tax.
Section 44-34-3. - Assessment roll — Rate — Payment — Penalty upon non-payment.
Section 44-34-4. - Vehicle and trailer tax situs — Apportionment for interstate fleets.
Section 44-34-4.1. - Exemptions for buses, trucks and trailers in interstate commerce.
Section 44-34-5. - Veterans’ and other property tax exemptions.
Section 44-34-6. - Fire districts.
Section 44-34-7. - Severability.
Section 44-34-8. - Appeal procedure.
Section 44-34-9. - Valuation of motor vehicles.
Section 44-34-10 - — 44-34-10.2. Repealed.
Section 44-34-11. - Rhode Island vehicle value commission.
Section 44-34-12. - Cooperation of state agencies.
Section 44-34-13. - Tax exemption on vehicles adapted for persons who are disabled.
Section 44-34-14. - Exemption for certain vehicles in the town of Warren.