The bill amends Section 44-18-7.1 of the General Laws to introduce new definitions relevant to the sales and use tax laws. The definition of "alcoholic beverages" is expanded to include "beer and malt beverages." Additionally, the bill adds a new section, 44-18-30, which exempts the sale of beer and malt beverages at retail from sales and use tax. The bill clarifies that alcoholic beverages are suitable for human consumption and contain one-half of one percent (.5%) or more of alcohol by weight. Significant deletions from current law include the exclusion of beer and malt beverages from the definition of alcoholic beverages subject to minimum markup. The act will take effect upon passage.

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