2025 -- S 0340

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LC001180

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2025

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A N   A C T

RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND

COMPUTATION

     Introduced By: Senators Valverde, Murray, Britto, Kallman, Pearson, Thompson, and
Lauria

     Date Introduced: February 21, 2025

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

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

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

     44-18-18. Sales tax imposed.

     A tax is imposed upon sales at retail in this state, including the purchase of animals from a

breeder, charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses,

or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales

or rental charges; provided, that the tax imposed on charges for the rentals applies only to the first

period of not exceeding thirty (30) consecutive calendar days of each rental; provided, further, that

for the period commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the

tax administrator by the retailer at the time and in the manner provided. Excluded from this tax are

those living quarters in hotels, rooming houses, or tourist camps for which the occupant has a

written lease for the living quarters which lease covers a rental period of twelve (12) months or

more.

     SECTION 2. This act shall take effect upon passage.

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LC001180

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND

COMPUTATION

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     This act would impose the sales tax on the purchase of animals from a breeder.

     This act would take effect upon passage.

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LC001180

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