SB 5876-S - DIGEST

(DIGEST AS ENACTED)

     Reduces the passenger capacity requirement for ride-sharing vehicles to be exempt from retail sales and excise taxes.

     Requires a vehicle to be used for thirty-six consecutive months to qualify for a sales or use tax exemption.

     Makes it a gross misdemeanor offense to give a false statement to obtain a special license plate for a ride-sharing vehicle.

     Repeals section 1, chapter 175, Laws of 1987.