2023 -- S 0092

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LC001121

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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: Senators McKenney, LaMountain, Burke, Felag, and Ruggerio

     Date Introduced: February 01, 2023

     Referred To: Senate 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%) 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.

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LC001121

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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%).

     This act would take effect upon passage.

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LC001121

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