H7349

	2014 -- H 7349
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	LC003585
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	STATE OF RHODE ISLAND
	IN GENERAL ASSEMBLY
	JANUARY SESSION, A.D. 2014
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	A N A C T
	RELATING TO TAXATION -- SALES AND USE TAX - LIABILITY AND COMPUTATION

	Introduced By: Representatives Phillips, Casey, Abney, Gallison, and Shekarchi
	Date Introduced: February 06, 2014
	Referred To: House Finance
	It is enacted by the General Assembly as follows:
1	SECTION 1. Section 44-18-7.3 of the General Laws in Chapter 44-18 entitled "Sales and
2	Use Taxes - Liability and Computation" is hereby amended to read as follows:
3	44-18-7.3. Services defined. -- (a) "Services" means all activities engaged in for other
4	persons for a fee, retainer, commission, or other monetary charge, which activities involve the
5	performance of a service in this state as distinguished from selling property.
6	(b) The following businesses and services performed in this state, along with the
7	applicable 2007 North American Industrial Classification System (NAICS) codes, are included in
8	the definition of services:
9	(1) Taxicab and limousine services including but not limited to:
10	(i) Taxicab services including taxi dispatchers (485310); and
11	(ii) Limousine services (485320).
12	(2) Other road transportation service including but not limited to:
13	(i) Charter bus service (485510); and
14	(ii) All other transit and ground passenger transportation (485999).
15	(3)(1) Pet care services (812910) except veterinary and testing laboratories services.
16	(c) The tax administrator is authorized to promulgate rules and regulations in accordance
17	with the provisions of chapter 42-35 to carry out the provisions, policies, and purposes of this
18	chapter.

1	SECTION 2. This act shall take effect upon passage.
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	EXPLANATION
	BY THE LEGISLATIVE COUNCIL
	OF
	A N A C T
	RELATING TO TAXATION -- SALES AND USE TAX - LIABILITY AND COMPUTATION
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1	This act would eliminate the sales tax on taxi, limousine and other road transportation
2	services.
3	This act would take effect upon passage.
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	LC003585
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