2015 -- S 0221

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LC000172

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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

     

     Introduced By: Senator William A. Walaska

     Date Introduced: February 11, 2015

     Referred To: Senate 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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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.

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     This act would take effect upon passage.

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LC000172

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