TO INCREASE THE SALES AND USE TAX EXEMPTION FOR USED MOTOR VEHICLES; AND TO AMEND THE REDUCED SALES AND USE TAX RATE APPLICABLE TO PURCHASES OF USED MOTOR VEHICLES.

Senate Bill 82 aimed to modify the sales and use tax regulations for used motor vehicles. The bill proposed to increase the sales and use tax exemption for these vehicles, meaning a larger portion of a used vehicle's purchase price would not be subject to tax. It also sought to amend the reduced sales and use tax rate currently applicable to purchases of used motor vehicles. These changes would directly affect individuals and businesses purchasing used motor vehicles.