2023 -- H 5642

========

LC001309

========

     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

____________

A N   A C T

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

COMPUTATION

     Introduced By: Representatives Chippendale, J. Brien, Costantino, Nardone, Casey,
Quattrocchi, Lima, Roberts, Caldwell, and Cardillo

     Date Introduced: February 15, 2023

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-18-18 of the General Laws in Chapter 44-18 entitled "Sales and

Use Taxes — Liability and Computation" is hereby amended to read as follows:

     44-18-18. Sales tax imposed.

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

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

percent (6%) five percent (5%) of the gross receipts of the retailer from the sales or rental charges;

provided, that the tax imposed on charges for the rentals applies only to the first period of not

exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period

commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator

by the retailer at the time and in the manner provided. Excluded from this tax are those living

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

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

     SECTION 2. This act shall take effect upon passage.

========

LC001309

========

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

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

COMPUTATION

***

     This act would reduce the sales tax rate to five percent (5%).

     This act would take effect upon passage.

========

LC001309

========

LC001309 - Page 2 of 2