2014 -- H 7823

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LC003193

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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 TAXES - LIABILITY AND

COMPUTATION

     Introduced By: Representatives Edwards, Canario, Gallison, Shekarchi, and Guthrie

     Date Introduced: March 04, 2014

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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

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

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

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

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

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

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

the definition of services:

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

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

      (ii) Limousine services (485320).

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

      (i) Charter bus service (485510); and

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

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

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

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

chapter.

     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 TAXES - LIABILITY AND

COMPUTATION

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     This act would repeal the sales tax on pet care services.

     This act would take effect upon passage.

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