2023 -- H 5192

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

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A N   A C T

RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND

COMPUTATION

     

     Introduced By: Representatives Solomon, O'Brien, Craven, Casimiro, Casey, Cardillo,
Kennedy, Azzinaro, J. Brien, and Lima

     Date Introduced: January 19, 2023

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-18-18 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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     44-18-18. Sales tax imposed.

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     A tax is imposed upon sales at retail in this state, including charges for rentals of living

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quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six

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percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the

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tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30)

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consecutive calendar days of each rental; provided, further, that for the period commencing July 1,

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1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at

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the time and in the manner provided. Excluded from this tax are those living quarters in hotels,

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rooming houses, or tourist camps for which the occupant has a written lease for the living quarters

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which lease covers a rental period of twelve (12) months or more.

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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 reduce the sales tax rate to six percent (6%).

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     This act would take effect upon passage.

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