The bill amends Section 44-18-7.3 of the General Laws in Chapter 44-18, which pertains to sales and use taxes. It introduces a new definition of "services" and specifies that limousine services (485320) are included. The bill eliminates references to taxicab services (485310) and pet care services (812910), effectively removing the sales tax on these services. Additionally, it mandates that all services defined within the bill must file a business application and registration form with the tax administrator to charge, collect, and remit Rhode Island sales and use tax. The tax administrator is granted the authority to create rules and regulations to implement the provisions of this chapter. The act is set to take effect upon passage.

Statutes affected:
34: 44-18-7.3