2013 -- H 5847

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LC00521

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

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A N A C T

RELATING TO SALES AND USE TAX - LIABILITY AND COMPUTATION

     Introduced By: Representatives E Coderre, Shekarchi, and Lombardi

     Date Introduced: March 06, 2013

     Referred To: House Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-18-7.3 of the General Laws in Chapter 44-18 entitled "Sales and

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Use Taxes - Liability and Computation" is hereby amended to read as follows:

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     44-18-7.3. Services defined. -- (a) "Services" means all activities engaged in for other

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persons for a fee, retainer, commission, or other monetary charge, which activities involve the

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performance of a service in this state as distinguished from selling property.

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      (b) The following businesses and services performed in this state, along with the

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applicable 2007 North American Industrial Classification System (NAICS) codes, are included in

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the definition of services:

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      (1) Taxicab and limousine services including but not limited to:

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      (i) Taxicab services including taxi dispatchers (485310); and

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      (ii) Limousine services (485320).

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      (2) Other road transportation service including but not limited to:

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      (i) Charter bus service (485510); and

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      (ii) All other transit and ground passenger transportation (485999).

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      (3) Pet care services (812910) except veterinary and testing laboratories services.

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      (c) The tax administrator is authorized to promulgate rules and regulations in accordance

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with the provisions of chapter 42-35 to carry out the provisions, policies, and purposes of this

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chapter.

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     SECTION 2. This act shall take effect upon passage.

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LC00521

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO SALES AND USE TAX - LIABILITY AND COMPUTATION

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     This act would remove taxicab services from the definition of “services” as applicable to

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liability and computation of the sales and use taxes.

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     This act would take effect upon passage.

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LC00521

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