This bill amends Section 44-18-30 of the General Laws to provide exemptions from sales and use taxes for certain items. The bill adds exemptions for food and food ingredients, medicines, drugs, durable medical equipment, prosthetic devices, mobility enhancing equipment, coffins, caskets, urns, shrouds, burial garments, motor vehicles sold to nonresidents, sales in public buildings by blind people, air and water pollution control facilities, camps, certain institutions, educational institutions, and motor vehicles and adaptive equipment for persons with disabilities. The bill also provides definitions for these exemptions and specifies the conditions under which they apply.

This bill proposes to exempt certain items from sales tax in Rhode Island. The bill includes exemptions for aircraft and aircraft parts, renewable energy products, returned property, dietary supplements, human blood, agricultural products for human consumption, diesel emission control technology, feed for certain animals used in commercial farming, alcoholic beverages sold by Class A licensees, seeds and plants used to grow food and food ingredients (excluding marijuana), feminine hygiene products, breast pump collection and storage supplies, and the trade-in value or value of total loss of motorcycles. The bill specifies that the exemption for motorcycles applies to the portion of the purchase price allocated for a trade-in allowance, proceeds from an insurance claim or repurchase, and is in lieu of the benefit prescribed for the total loss or destruction of the motorcycle. The bill would take effect upon passage.

Statutes affected:
2134: 44-18-30