The bill amends Section 44-18-30 of the General Laws, introducing a new title "44-18-30. Gross receipts exempt from sales and use taxes," and specifies various exemptions from sales and use taxes in the state. It includes detailed definitions for terms such as "newspaper," "returnable containers," and "consumed," and outlines exemptions for items such as newspapers, school meals, containers, charitable, educational, and religious organizations, gasoline, and purchases for manufacturing purposes. The bill also provides tax exemption processes for contractors working with exempt organizations and conditions for the exemption of tangible personal property, software, and utilities used in manufacturing. There are no deletions mentioned in the provided text.

Additionally, the bill exempts sales related to manufacturing businesses' distribution operations, sales to government entities, food and food ingredients with specific exclusions, prescribed medicines, drugs, and medical equipment, motor vehicles to nonresidents, sales by blind people in public buildings, and various other items and services. It also introduces a new exemption for reusable bags, defined as durable bags with stitched handles, designed for multiple uses, and made of materials like washable cloth or durable plastic. This exemption aims to encourage the use of environmentally friendly alternatives to single-use bags and will take effect upon the bill's passage.

Statutes affected:
2051: 44-18-30