2023 -- H 5192
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LC000680
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S T A T E O F R H O D E I S L A N D
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 Solomon, O'Brien, Craven, Casimiro, Casey, Cardillo,
Kennedy, Azzinaro, J. Brien, and Lima
Date Introduced: January 19, 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 1
Use Taxes — Liability and Computation" is hereby amended to read as follows: 2
44-18-18. Sales tax imposed. 3
A tax is imposed upon sales at retail in this state, including charges for rentals of living 4
quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six 5
percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the 6
tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) 7
consecutive calendar days of each rental; provided, further, that for the period commencing July 1, 8
1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at 9
the time and in the manner provided. Excluded from this tax are those living quarters in hotels, 10
rooming houses, or tourist camps for which the occupant has a written lease for the living quarters 11
which lease covers a rental period of twelve (12) months or more. 12
SECTION 2. This act shall take effect upon passage. 13
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LC000680 - Page 2 of 2
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%). 1
This act would take effect upon passage. 2
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