This bill amends Section 44-18-30 of the General Laws to provide exemptions from sales and use tax for certain gross receipts. The exempted gross receipts 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 terms used in the exemptions.

This bill amends current law to provide exemptions from sales and use tax for certain products and services. The exemptions include food and food ingredients, medicines, drugs, and durable medical equipment, prosthetic devices and mobility enhancing equipment, coffins, caskets, urns, shrouds, and burial garments, motor vehicles sold to nonresidents, sales in public buildings by blind people, air and water pollution control facilities, camps, certain institutions, educational institutions, and motor vehicles and adaptive equipment for persons with disabilities. The bill also includes provisions for record-keeping and certification requirements for certain exemptions.

Statutes affected:
266: 44-18-30