The bill expands the current motor vehicle sales tax exemption for purchases of road maintenance vehicles to apply to all local governments, rather than only towns as in current law.  This exemption includes the purchase of snowplows or dump trucks, but not automobiles, vans, or pickup trucks.  Local government is defined in this section as: (1) a home rule charter or statutory city; (2) a county; (3) a town; or (4) an instrumentality of any of the above, including a special district under certain parameters.

The bill also makes technical changes to the existing section of statute on motor vehicle sales tax exemptions.

This bill is effective for sales and purchases made after June 30, 2014.