2023 -- H 5642
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LC001309
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S TATE OF RHODE IS LAND
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 Chippendale, J. Brien, Costantino, Nardone, Casey,
Quattrocchi, Lima, Roberts, Caldwell, and Cardillo
Date Introduced: February 15, 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%) five percent (5%) of the gross receipts of the retailer from the sales or rental charges; 6
provided, that the tax imposed on charges for the rentals applies only to the first period of not 7
exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period 8
commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator 9
by the retailer at the time and in the manner provided. Excluded from this tax are those living 10
quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for 11
the living quarters 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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LC001309
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LC001309 - 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 five percent (5%). 1
This act would take effect upon passage. 2
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LC001309
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