The bill amends Section 44-18-7.1 of the General Laws concerning sales and use tax by introducing new definitions relevant to the taxation of alcoholic beverages. It expands the definition of "alcoholic beverages" to include beer and malt beverages. The bill also adds a new section, 44-18-30, which exempts the sale of beer and malt beverages at retail from sales and use tax. This act would take effect upon passage.

Statutes affected:
5286: 44-18-7.1, 44-18-30