This bill amends Section 44-18-30 of the General Laws to provide exemptions from sales and use tax 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, purchases for manufacturing purposes, food and food ingredients, medicines, drugs, durable medical equipment, prosthetic devices, mobility enhancing equipment, coffins, caskets, urns, shrouds, 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, motor vehicles and adaptive equipment for persons with disabilities, special adaptations for wheelchair accessible vehicles, heating fuels, electricity and gas, manufacturing machinery and equipment, trade-in value of motor vehicles, precious metal bullion, commercial vessels, commercial fishing vessels, clothing and footwear, cloth facial coverings or disposable face masks, water for residential use, Bibles, boats sold to nonresidents, youth activities equipment, farm equipment, compressed air, flags, motor vehicles and adaptive equipment for certain veterans, textbooks, tangible personal property and supplies used in on-site hazardous waste recycling, promotional and product literature of boat manufacturers, food items paid for by food stamps, transportation charges for motor carriers, trade-in value of boats, equipment used for research and development, coins with numismatic or investment value, farm structure construction materials, telecommunications carrier access service, jewelry display products, tangible personal property and supplies used in the processing or preparation of floral products and arrangements, boats or vessels brought into the state for winter storage, maintenance, repair, or sale, non-motorized recreational vehicles sold to nonresidents, horse food products purchased by businesses engaged in the boarding of horses, and sprinkler and fire alarm systems in existing buildings. The bill also provides specific criteria and conditions for each exemption.

Statutes affected:
557: 44-18-30