2023 -- H 6108

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LC002469

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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 Azzinaro, Lima, Slater, Costantino, and Hull

     Date Introduced: March 03, 2023

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes - Liability

and Computation" is hereby amended by adding thereto the following section:

     44-18-41. Tax credit on core charge attributable to recycling fee, deposit, or disposal

fee - Refund.

     A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or

disposal fee for a component, part, or battery for automobile equipment may calculate a credit and

seek a refund from the department under this section in an amount equal to the sales tax paid.

     SECTION 2. This act shall take effect upon passage.

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LC002469

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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 grant a tax credit for any tax placed upon the sale of automobile parts which

have a core charge.

     This act would take effect upon passage.

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LC002469

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