This bill amends Section 44-18-30 of the General Laws to exempt certain gross receipts from sales and use taxes. The bill adds a new provision that exempts gross receipts from the sale and storage, use, or other consumption of tangible personal property that the state is prohibited from taxing under the Constitution of the United States or the state constitution. The bill also adds exemptions for newspapers, school meals, containers, charitable, educational, and religious organizations, gasoline, and purchases for manufacturing purposes.

The bill defines "newspaper" as an unbound publication printed on newsprint that contains news, editorial comment, opinions, features, advertising matter, and other matters of public interest. It specifies that newspapers do not include magazines, handbills, circulars, flyers, sales catalogs, or similar items unless they are printed for and distributed as part of a newspaper. The bill also defines "returnable containers" as containers that are customarily returned by the buyer of the contents for reuse, while all other containers are considered "non-returnable containers."

Statutes affected:
82: 44-18-30