§ 44-18-40 - Exemption for buses, trucks and trailers in interstate commerce.
SECTION 44-18-40
§ 44-18-40 Exemption for buses, trucks andtrailers in interstate commerce. – Notwithstanding any provision of the general laws to the contrary, thepurchase, rental or lease of a bus, truck, or trailer by a bus or truckingcompany is not subject to the provisions of the sales and use taxes imposed bythis chapter on the condition that the bus, truck and/or trailer is utilizedexclusively in interstate commerce.