This bill proposes amendments to Section 44-18-30 of the General Laws, which pertains to sales and use taxes. It introduces exemptions for gross receipts from sales and uses that are beyond the state's constitutional power, as well as for items such as newspapers, school meals, containers, and purchases made by charitable, educational, and religious organizations. The bill defines terms like "newspaper" and "returnable containers" and allows contractors working for exempt organizations to purchase materials without sales or use tax, provided they maintain proper records. It also specifies exemptions for various items including food ingredients, medicines, medical equipment, and items used in memorial services, with an insertion clarifying the inclusion of funeral-related items in the business of funeral directing and a deletion that refines the language regarding burial garments.

Furthermore, the bill details additional tax exemptions for heating fuels, electricity, gas, manufacturing machinery, trade-in values of motor vehicles, precious metal bullion, commercial vessels, and clothing and footwear with a per-item limit that could be removed under certain federal law conditions. It mandates remote sellers to collect and remit sales and use taxes and lists exempt items such as water for residential use, Bibles, and farm equipment. The bill also provides exemptions for coins, farm structure construction materials, telecommunications services, boats or vessels for winter services, jewelry display products, and toll-free telecommunication services for certain companies. Exemptions are also granted for mobile homes, disaster reconstruction materials, floral arrangement supplies, horse food products, non-motorized recreational vehicles sold to nonresidents, and fire safety systems in existing buildings, with specific conditions for some exemptions. The bill includes an immediate exemption for items used in funeral services upon its passage.

Statutes affected:
2165: 44-18-30