§ 44-34-4.1 - Exemptions for buses, trucks and trailers in interstate commerce.
SECTION 44-34-4.1
§ 44-34-4.1 Exemptions for buses, trucksand trailers in interstate commerce. Notwithstanding any provision of the general laws to the contrary, theoperation of a bus, truck, or trailer by a bus or trucking company ininterstate commerce shall not be subject to the provisions of the excise taximposed by this chapter, on the condition that the bus, truck and/or trailer isutilized exclusively in interstate commerce.