Introduced By: Senators Enos, Lenihan, Tocco and Sosnowski
Date Introduced : February 3, 1999
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-18-7 of the General Laws in Chapter 44-18 entitled "Sales and Use Taxes -- Liability and Computation" is hereby amended to read as follows:
44-18-7. Additional definitions. -- (a) "Hotel" means every building or other structure kept, used, maintained, advertised as, or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests and tenants and includes a motel.
(b) "Living quarters" means sleeping rooms, sleeping or housekeeping accommodations, or any other room or accommodation in any part of the hotel, rooming house, or tourist camp which is available for or rented out for hire in the lodging of guests.
(c) "Rooming house" means every house, boat, vehicle, motor court, or other structure kept, used, maintained, advertised, or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings.
(d) "Sales" means and includes:
(1) Any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of tangible personal property for a consideration. "Transfer of possession", "lease", or "rental" includes transactions found by the tax administrator to be in lieu of a transfer of title, exchange, or barter.
(2) The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting.
(3) The furnishing and distributing of tangible personal property for a consideration by social, athletic, and similar clubs and fraternal organizations to their members or others.
(4) The furnishing, preparing, or serving for a consideration of food, meals, or drinks, including any cover, minimum, entertainment, or other charge in connection therewith.
(5) A transaction whereby the possession of tangible personal property is transferred but the seller retains the title as security for the payment of the price.
(6) Any withdrawal, except a withdrawal pursuant to a transaction in foreign or interstate commerce, of tangible personal property from the place where it is located for delivery to a point in this state for the purpose of the transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of the property for a consideration.
(7) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated, or printed to the special order of the customer, or any publication.
(8) The furnishing and distributing of electricity, natural gas, artificial gas, steam, refrigeration, and water.
(9) The furnishing for consideration of telecommunications service which includes local exchange service, intrastate toll service, interstate and international toll service including cellular mobile telephone or telecommunications service, specialized mobile radio and pagers and paging service including any form of mobile two way communication and including the furnishing, rental, or leasing of all equipment or services pertaining or incidental thereto, provided the service is: rendered in its entirety within this state, originated in this state and terminated in another state or a foreign country and with respect to which the service is charged to a telephone number, customer, or account located in this state or to the account of any transmission instrument in this state, originated in another state or a foreign country and terminated in this state and is charged to a telephone number, customer, or account located in this state at which the service is terminated, or to the account of any transmission instrument in this state at which the service is terminated, provided however, that the service shall not include receipts except as otherwise provided in sections 44-18-8 and 44-18-12. {ADD Telecommunications service shall not include service rendered using a prepaid telephone calling arrangement. ADD}
(10) The furnishing of service for transmission of messages by telegraph, cable, or radio and the furnishing of community antenna television, subscription television, and cable television services.
(11) The rental of living quarters in any hotel, rooming house, or tourist camp.
{ADD (12) The transfer for consideration of prepaid telephone calling arrangements and the recharge of prepaid telephone calling arrangements. If the transfer or recharge of a prepaid telephone calling arrangement does not take place at a vendor's place of business, the transfer or recharge shall be conclusively determined to take place at the customer's shipping address, or if there is no item shipped, at the customer's billing address or the location associated with the customer's mobile telephone number. "Prepaid telephone calling arrangement" means and includes a prepaid telephone calling card and/or the right to exclusively purchase telecommunications services, that must be paid for in advance, that enables the origination of calls using an access number and/or authorization code, whether manually or electronically dialed. ADD}
(e) "Tourist camp" means a place where tents, tent houses, camp cottages, or cabins or other structures are located and offered to the public or any segment of the public for human habitation.
SECTION 2. {DELThis act shall take effect upon passageDEL} {ADDThis act shall take effect on January 1, 2000ADD}.
