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, thereby subjecting these sales to taxation. 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 Class A licensees advertising or selling alcoholic beverages. The changes are set to take effect on July 1, 2025.

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