This bill proposes amendments to Section 44-18-30 of the General Laws in Chapter 44-18, which pertains to sales and use taxes in Rhode Island. The amendments introduce a range of new exemptions from sales and use tax for various items and services. These exemptions include, but are not limited to, sales beyond the state's constitutional power, newspapers, school meals, containers, charitable organizations, gasoline, manufacturing purchases, food and food ingredients, medicines, durable medical equipment, prosthetic devices, mobility enhancing equipment, funeral-related items, vehicles sold to nonresidents, sales by blind people in public buildings, pollution control facilities, educational institutions, and adaptive equipment for persons with disabilities. The bill also defines terms related to these exemptions and specifies conditions for their application.

Additionally, the bill exempts sales of special adaptations for wheelchair-accessible vehicles, heating fuels, electricity, gas, precious metal bullion, commercial vessel sales, clothing and footwear (up to $250 per item), water for residential use, Bibles, boats, youth activity equipment, farm equipment, compressed air, flags, veterans' vehicles, textbooks, hazardous waste recycling materials, food items paid with food stamps, transportation charges, trade-in value of boats, research and development equipment, coins, farm structure materials, telecommunications services, winter storage of boats, jewelry displays, mobile homes, manufacturing reconstruction materials, floral processing supplies, horse food, non-motorized recreational vehicles sold to nonresidents, and fire safety systems. The bill also mandates record-keeping for certain exempt sales and introduces an exemption for firearm safety equipment, such as gun safes and locks, which is marked by the insertion of section (69). The amendment is set to take effect immediately upon passage, with no deletions indicated in the provided text.

Statutes affected:
2315: 44-18-30