The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, focusing on sales and use tax exemptions. It introduces a new exemption for energy storage systems, as defined in 39-33-1, along with manufactured mounting racks and ballast pans. The act aims to provide clarity on the gross receipts exempt from sales and use taxes. It will take effect upon passage.

Statutes affected:
2449: 44-18-30