The bill amends Section 44-18-7.1 of the General Laws concerning sales and use tax by expanding the definition of "alcoholic beverages" to include "beer and malt beverages." It also introduces new language that exempts the sale of beer and malt beverages at retail from sales and use tax. The act will take effect upon passage. Additionally, the bill clarifies the roles of sellers and purchasers and outlines exemptions for various products and services. Significant deletions include the removal of the exclusion of beer and malt beverages from the definition of alcoholic beverages subject to minimum markup. Overall, the legislation aims to streamline the understanding and application of sales tax regulations.

Statutes affected:
94: 44-18-7.1, 44-18-30