The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, focusing on sales and use tax exemptions. It repeals the existing exemption from sales tax on the sale of liquor and wine by Class A licensees, making these sales subject to sales tax. The bill maintains the exemption for alcohol sales from the prohibition on below-cost sales of products.

Additionally, the bill introduces a new section, 6-13-5, which outlines specific sales exempt from the chapter, including provisions related to the sale of alcoholic beverages as defined in 44-18-7.1. The bill is set to take effect on July 1, 2025.

Statutes affected:
6400: 44-18-30, 6-13-5