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 terms used in the exemptions.

This bill proposes to exempt machinery and equipment used to provide broadband communications service from the sales and use tax. The exemption would include a wide range of equipment such as wires, cables, antennas, switches, routers, and storage devices. The bill defines "broadband communications service" to include internet access, telecommunications service, video programming, or any combination thereof. The exemption would take effect on July 1, 2023.

Statutes affected:
552: 44-18-30