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

This bill adds a new exemption to the sales and use tax for machinery and equipment used to provide broadband communications service. The exemption includes a wide range of equipment such as wires, cables, antennas, switches, routers, and storage devices. The exemption would take effect on July 1, 2023.

Statutes affected:
6015: 44-18-30