The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, which pertains to sales and use taxes in Rhode Island, by introducing a new title, "Gross receipts exempt from sales and use taxes," and providing detailed definitions for terms such as "newspaper," "returnable containers," and "consumed" in manufacturing contexts. It outlines various exemptions from sales and use taxes, including those for newspapers, school meals, charitable organizations, gasoline, and manufacturing-related purchases. The bill also specifies the tax exemption process for contractors working with exempt organizations and clarifies the conditions under which certain tangible personal property and utilities used in manufacturing are exempt from taxation. Additionally, the bill introduces a new exemption for behind-the-meter batteries interconnected with a solar photovoltaic system, aimed at promoting renewable energy adoption. It further clarifies existing exemptions for dietary supplements, feminine hygiene products, and agricultural products for human consumption. The act is set to take effect immediately upon passage, indicating a prompt implementation of these tax relief measures to support sustainability and consumer interests in the state. There are no deletions specified in the provided text.