2019 -- H 5622 | |
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LC001718 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2019 | |
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A N A C T | |
RELATING TO TAXATION -- SALES AND USE TAXES | |
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Introduced By: Representative Patricia A. Serpa | |
Date Introduced: February 27, 2019 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes - |
2 | Liability and Computation" is hereby amended by adding thereto the following section: |
3 | 44-18-21.1. Exemption for health care facilities. |
4 | (a) Health care facilities licensed by the department of health as defined in § 23-17-2(8) |
5 | that are required by federal or state law, regulation, rule, policy or program to purchase, store, |
6 | use, or otherwise consume prewritten computer software delivered electronically or by load and |
7 | leave to deliver health care services as a normal course of business shall be exempt from liability |
8 | of use tax under the provisions of § 44-18-21 for services as defined in § 44-18-7.1(g)(v). |
9 | (b) Health care facilities licensed by the department of health as defined in § 23-17-2(8) |
10 | that are required by federal or state law, regulation, rule, policy or program to purchase, store, |
11 | use, or otherwise consume vendor-hosted prewritten computer software to deliver health care |
12 | services as a normal course of business shall be exempt from liability of use tax under the |
13 | provisions of § 44-18-21 for services as defined in § 44-18-7.1(g)(vii). |
14 | SECTION 2. This act shall take effect upon passage. |
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LC001718 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- SALES AND USE TAXES | |
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1 | This act would provide for a use tax exemption for all health care facilities licensed by |
2 | the department of health that are required by a federal or state government entity to purchase, |
3 | store, use, or otherwise consume prewritten computer software delivered electronically or by load |
4 | and leave or to purchase, store, use, or otherwise consume vendor-hosted prewritten computer |
5 | software in order to provide health care services. |
6 | This act would take effect upon passage. |
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