The bill amends Section 44-18-0 of the General Laws in Chapter 44-18, 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 significant economic and cultural contributions of the arts to the state, highlighting the benefits of expanding the existing arts district program statewide. The exemption applies to original and creative works, including books, plays, musical compositions, paintings, sculptures, and more, provided they are "one-of-a-kind, limited production" works. Notably, the definition of "book or other writing" is expanded to include sales of up to 1,500 copies, while third-party electronic sales and sales from retail outlets are explicitly excluded from the exemption.

Additionally, the bill outlines the process for individuals to apply for the sales tax exemption, requiring them to submit an application to the tax administrator, who will determine eligibility based on compliance with specified criteria. The Rhode Island Council on the Arts is tasked with overseeing the implementation of the statewide arts district program and will collaborate with various state and local entities to promote it. The tax administrator is also responsible for collecting data to assess the program's impact on employment, tourism, and the arts sector. The act will take effect upon passage.