The bill proposes amendments to Section 44-18-30 of the General Laws, which deals with exemptions from sales and use taxes in the state. It introduces a new title for the section and provides detailed definitions for terms such as "newspaper," "returnable containers," and "consumed." The bill specifies various exemptions, including those for newspapers, school meals, containers, charitable organizations, gasoline, and purchases for manufacturing purposes. It also outlines the tax exemption process for contractors working with exempt organizations and conditions for exemptions on tangible personal property, software, and utilities used in manufacturing. There are no deletions indicated in the provided text.

Additionally, the bill exempts food and food ingredients from sales tax, with exceptions, and details exemptions for medicines, drugs, durable medical equipment, prosthetic devices, coffins, motor vehicles sold to nonresidents, and sales in public buildings by blind people, among others. It specifies that over-the-counter drugs and grooming and hygiene products are not considered drugs for these purposes, and durable medical equipment must be for home use. The bill also addresses the tax treatment of motor vehicle sales to nonresidents and includes an insertion that increases the sales tax exemption for clothing and footwear from $250 to $500 per item, effective July 1, 2023. The bill is set to take effect upon passage.

Statutes affected:
210: 44-18-30