Rhode Island 2024 Regular Session

Rhode Island Senate Bill S2931

Introduced
3/28/24  
Refer
3/28/24  
Report Pass
5/23/24  
Engrossed
5/30/24  

Caption

Provides a four (4) year expiration period on any certificate of exemption pursuant to this section for writers, composers and artists.

Impact

The impacts of S2931 on state laws revolve around the amendment of existing tax codes concerning sales tax exemptions specifically tailored for the arts community. By extending the exemption to cover a broader range of artistic outputs and implementing a structured timeline for the certificates, the bill is designed to create a more dynamic and accessible environment for artists. It is anticipated that this legislative change will not only support the artists directly but will also stimulate surrounding businesses and tourism sectors, as local and state markets may see increased purchasing of art.

Summary

Bill S2931 proposes a significant change to the existing sales and use tax laws in Rhode Island by instituting a four-year expiration period for any certificate of exemption available to writers, composers, and artists. This bill aims to enhance the state's arts sector by providing a statewide sales tax exemption on the sale of original artistic works, thereby fostering an environment that promotes creativity and economic activity within the arts. The expectation is that this will further solidify Rhode Island's identity as a 'State of the Arts,' boosting tourism and local economies through increased engagement with artistic endeavors.

Contention

While S2931 has garnered support for its potential benefits in enhancing the arts and culture sectors, there are also points of contention that have emerged in discussions surrounding the bill. Critics may argue about the sustainability of such tax exemptions and the potential burden on state revenue. Additionally, there may be concerns regarding the administrative processes required for maintaining compliance with the exemption criteria, as outlined in the legislation. The provisions for oversight by the Rhode Island council on the arts and the emphasis on data collection to assess impacts may also raise questions about bureaucratic efficiency and effectiveness in practical implementation.

Companion Bills

No companion bills found.

Previously Filed As

RI H5200

Making Appropriations For The Support Of The State For The Fiscal Year Ending June 30, 2024

RI H5784

Forestry And Forest Product Operations

RI S0850

Real Estate Appraiser Certification Act

RI S0830

Certificates Of Title And Security Interests

RI H5532

Real Estate Appraiser Certification Act

RI H5537

Certificates Of Title And Security Interests

RI H5743

Certificate Of Need Process

RI H6468

Joint Resolution Making An Appropriation Of $400,000 To Community College Of Rhode Island For The Gwo Certification Program At The Flanagan Campus (this Resolution Would Authorize The Appropriation Of The Sum Of $400,000 To Community College Of Rhode Island For A Gwo Certification Program At The Flanagan Campus.)

RI S0078

Sales And Use Taxes -- Liability And Computation

RI H5397

Sales And Use Taxes -- Liability And Computation

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