2023 -- H 5192 | |
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LC000680 | |
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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 | |
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Introduced By: Representatives Solomon, O'Brien, Craven, Casimiro, Casey, Cardillo, | |
Date Introduced: January 19, 2023 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-18-18 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 | 44-18-18. Sales tax imposed. |
4 | A tax is imposed upon sales at retail in this state, including charges for rentals of living |
5 | quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six |
6 | percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the |
7 | tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) |
8 | consecutive calendar days of each rental; provided, further, that for the period commencing July 1, |
9 | 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at |
10 | the time and in the manner provided. Excluded from this tax are those living quarters in hotels, |
11 | rooming houses, or tourist camps for which the occupant has a written lease for the living quarters |
12 | which lease covers a rental period of twelve (12) months or more. |
13 | 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 reduce the sales tax rate to six percent (6%). |
2 | This act would take effect upon passage. |
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