The bill amends the General Laws in Chapter 44-18 by introducing a new section, 44-18-30B, which establishes a sales tax exemption for sales made by writers, composers, and artists who reside and conduct business in Rhode Island. The legislation recognizes the economic and cultural contributions of the arts to the state. The exemption applies to original and creative works, including books, plays, musical compositions, visual arts, and crafts. A "book or other writing" is defined as a one-of-a-kind limited production of up to 1,500 copies, while excluding third-party electronic sales and sales from bookstores, gift shops, and other retail outlets from the exemption.

The bill outlines the process for individuals to apply for the sales tax exemption, requiring compliance with the tax administrator's requests and the submission of annual sales reports. The Rhode Island Council on the Arts is designated to oversee the implementation of the program and will collaborate with various state and local entities to promote it. The tax administrator will collect data to evaluate the program's impact on employment, tourism, and the arts sector. The act is set to take effect upon passage.

Statutes affected:
5786: 44-18-0