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 provision that exempts from sales tax the gross receipts from the sale, storage, use, or other consumption of food and beverages for one week during the summer and one week during the winter, with the specific weeks to be determined by the general assembly. This act aims to provide a sales tax exemption for food and beverages purchased during designated periods known as summer restaurant week and winter restaurant week. The act will take effect upon passage.

Statutes affected:
8512: 44-18-30