This bill amends Section 44-18-30 of the General Laws to provide exemptions from sales and use taxes for various items. The exemptions include sales and uses beyond the constitutional power of the state, newspapers, school meals, containers, charitable, educational, and religious organizations, gasoline, and purchases for manufacturing purposes. The bill also provides definitions for certain terms and clarifies the conditions under which these exemptions apply.

This bill adds several new exemptions to the sales and use tax in Rhode Island. The exemptions include farm structure construction materials, telecommunications carrier access service, boats or vessels brought into the state for winter storage, jewelry display products, banks and regulated investment companies interstate toll-free calls, mobile and manufactured homes, manufacturing business reconstruction materials, tangible personal property and supplies used in the processing or preparation of floral products and floral arrangements, horse food products, non-motorized recreational vehicles sold to nonresidents, and sprinkler and fire alarm systems in existing buildings. The bill also includes specific conditions and definitions for each exemption.

Statutes affected:
5476: 44-18-30