2015 -- H 5274 | |
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LC000042 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2015 | |
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A N A C T | |
RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND | |
COMPUTATION | |
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Introduced By: Representatives Phillips, Morin, Casey, Serpa, and Reilly | |
Date Introduced: February 04, 2015 | |
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. |
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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 TAXES -- LIABILITY AND | |
COMPUTATION | |
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1 | This act would eliminate the sale tax on taxi, limousine and other road transportation |
2 | services. |
3 | This act would take effect upon passage. |
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