Every person, firm, or corporation engaged in the business of public passenger transportation in the state of Rhode Island shall be and remain exempt from gasoline and diesel engine fuel taxes for such fuel as is consumed by its public passenger buses used exclusively in its public passenger transportation system, as distinguished from buses used for charter, contract, lease, or school transportation service, and shall be and remain exempt from the motor vehicle registration fees for each public passenger bus used exclusively in its public passenger transportation system as distinguished from buses used for charter, contract, lease, or school transportation service, as provided in § 31-6-1, as amended, in excess of twenty-five dollars ($25.00).
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