The bill amends current law in Rhode Island to provide exemptions from sales and use taxes for various items. It adds exemptions for food and food ingredients (with exceptions), medicines, drugs, and medical equipment, coffins and burial garments, motor vehicles sold to nonresidents, and more. The bill also increases the exemption for the sale of clothing and footwear from $250 to $500 per item, effective July 1, 2023.

This bill also adds exemptions for the sale of special adaptations for wheelchair accessible vehicles, heating fuels and manufacturing machinery, and equipment used in industrial plants. It clarifies exemptions for farm equipment, textbooks, and promotional literature. The bill also adds exemptions for coins with numismatic or investment value, farm structure construction materials, and telecommunications carrier access service. It expands existing exemptions for boats, jewelry display products, interstate toll-free calls for banks, floral products and arrangements, horse food products, and non-motorized recreational vehicles sold to nonresidents.

Statutes affected:
210: 44-18-30