The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, which addresses sales and use tax exemptions. It introduces a specific exemption for gross receipts from sales and uses related to licensed child care centers. This amendment aims to provide a tax exemption for meals served by licensed child care centers, thereby expanding the existing list of exemptions. The bill takes effect upon passage.

Statutes affected:
2840: 44-18-30