The bill proposes amendments to Section 44-18-30 of the General Laws, which deals with sales and use taxes, by specifying various exemptions. The insertions include a new title for the section and detailed definitions of terms such as "newspaper," "returnable containers," and "consumed." It outlines exemptions for items such as newspapers, school meals, containers, charitable organizations, gasoline, and purchases for manufacturing purposes. The bill also details the tax exemption process for contractors working with exempt organizations and conditions for exemptions on tangible personal property, software, and utilities used in manufacturing. No deletions from the current law are mentioned.

Additionally, the bill exempts sales related to food and food ingredients, medicines, drugs, durable medical equipment, prosthetic devices, and mobility enhancing equipment sold on prescription, as well as sales of motor vehicles to nonresidents under certain conditions. It provides tax credits for special adaptations to vehicles for individuals with disabilities and exempts heating fuels, electricity, gas, and manufacturing machinery and equipment used in industrial plants. The bill also exempts clothing and footwear sales up to $250 per item, with an effective date of October 1, 2012, and specifies that if a federal law is passed concerning remote sellers and sales tax, the unlimited exemption on clothing and footwear will be reinstated as it was before that date.

Statutes affected:
5627: 44-18-30