The bill amends Section 44-18-30 of the General Laws, detailing exemptions from sales and use taxes in the state. It introduces new language to clarify exemptions for various entities and items, including newspapers, school meals, containers, charitable organizations, contractors working with exempt organizations, gasoline and airplane fuels, and items used in manufacturing. Key insertions include definitions and exclusions for "food and food ingredients," "drugs," and conditions for exemptions on motor vehicles sold to nonresidents, air and water pollution control facilities, camps, educational institutions, and adaptive equipment for persons with disabilities. The bill also specifies tax exemptions for "wheelchair accessible taxicabs," heating fuels, electricity, gas, manufacturing machinery, trade-in value of motor vehicles, precious metal bullion, commercial vessels, and clothing and footwear with a limit of $250 per item.

Furthermore, the bill outlines exemptions for water for domestic use, scriptures of religious organizations, boats sold to nonresidents, youth activities equipment, farm equipment, compressed air, flags, motor vehicles for veterans, textbooks, hazardous waste recycling, boat manufacturer literature, food stamps, transportation charges, boats' trade-in value, research and development equipment, and coins. It also includes exemptions for materials used in farm structure construction, telecommunications services, boats or vessels for winter storage, jewelry display products, interstate toll-free calls, mobile homes, materials for manufacturing business reconstruction, floral arrangement supplies, horse food, non-motorized recreational vehicles, and fire safety systems. The bill introduces an exemption for machinery and equipment used to provide broadband communications service, effective July 1, 2024, to support the provision of broadband services in the state. Specific insertions are mentioned, but no deletions are indicated in the provided text.

Statutes affected:
2166: 44-18-30