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Rhode Island House Bill H5784

Rhode Island 2023 Regular Session

Rhode Island House Bill H5784 Compare Versions

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99 S TATE OF RHODE IS LAND
1010 IN GENERAL ASSEMBLY
1111 JANUARY SESSION, A.D. 2023
1212 ____________
1313
1414 A N A C T
1515 RELATING TO AGRICULTURE AND FORESTRY -- FORESTRY AND FOREST PRODUCT
1616 OPERATIONS
1717 Introduced By: Representatives Cotter, Edwards, Potter, Baginski, Speakman, Casimiro,
18-Kazarian, McNamara, Kennedy, and Shallcross Smith
18+Kazarian, Chippendale, McNamara, and Kennedy
1919 Date Introduced: February 22, 2023
2020 Referred To: House Municipal Government & Housing
2121
2222
2323 It is enacted by the General Assembly as follows:
2424 SECTION 1. Title 2 of the General Laws entitled "AGRICULTURE AND FORESTRY" 1
2525 is hereby amended by adding thereto the following chapter: 2
2626 CHAPTER 28 3
2727 FORESTRY AND FOREST PRODUCT OPERATIONS 4
2828 2-28-1. Short title. 5
2929 This chapter shall be known and may be cited as the "Forestry Parity Act." 6
3030 2-28-2. Legislative findings. 7
3131 The general assembly finds and declares: 8
3232 (1) That maintaining forests is vital to maintain both biodiversity, and ecosystem services, 9
3333 including carbon sequestration in the state; 10
3434 (2) That forests are more likely to be maintained if they provide economic value; 11
3535 (3) That providing for the economic viability of the forest products industry is an interest 12
3636 of the state; 13
3737 (4) That forest conservation is given the same status as farm and open space conservation 14
3838 under the chapter 27 of title 44 ("taxation of farm, forest, and open space land"), but that elsewhere 15
3939 in the general laws forestry, and the production of forest products, are not given the same benefits, 16
40-and protections as agriculture; and 17
40+including protections from taxation, and protections as agriculture; and 17
4141 (5) That it is in the interest of the state, in order to protect economic viability of forests and 18
4242
4343
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44+LC001650 - Page 2 of 29
4545 to provide for their conservation for the future benefit and enjoyment of the people of the state. 1
4646 2-28-3. Purpose. 2
4747 It is purpose of this chapter to provide parity of treatment, under the law, with farming and 3
4848 agriculture operations to forestry and forest product operations. 4
4949 2-28-4. Definitions. 5
5050 When used in this chapter, the following words and phrases are construed as follows: 6
5151 (1) “Forest-based business” shall have the same meaning as defined in § 2-27-2. 7
5252 (2) “Forest land” shall have the same meaning as defined in § 2-27-2. 8
5353 (3) “Forest management” shall have the same meaning as defined in § 2-27-2. 9
5454 (4) “Forest product operations” means any and all trade occupations involving the 10
5555 harvesting, production, maintaining, and sale of forest products originating in the state, including, 11
5656 but not limited to: 12
5757 (i) Arboriculture, logging, land clearing; and 13
5858 (ii) Kiln drying, operations of firewood, saw milling, lumber, pallets, biochar, mulch, 14
5959 compost, biomass, wood chips, saw dust, timbers, posts, beams, shingles, and artisan tree carvings, 15
6060 seasonal greens and berries. 16
6161 (5) “Forest property owner” means a person who owns “forest land” or leases “forest land” 17
6262 for a period of five (5) years or more, which lease permits the conduct of some or all “forest product 18
6363 operations” on the “forest land”. 19
6464 (6) “Person” shall have the same meaning as defined in § 43-3-6. 20
6565 2-28-5. Declaration of policies. 21
6666 The general assembly finds and declares that it is the policy of the state to promote an 22
6767 environment in which forest operations and forest-based businesses are safeguarded against 23
6868 nuisance actions arising out of conflicts between forestry operations and urban and suburban land 24
6969 uses, in a manner consistent with the provisions of chapter 23 of title 2 ("right to farm act"), and to 25
7070 protect forest landowners with forest management plans from state administrative actions and 26
7171 regulations above and beyond the restrictions on farms and agricultural operations on the same 27
72-subject, provided, that nothing herein shall be construed to authorize forestry activity in freshwater 28
73-wetlands except in accordance with all regulatory requirements imposed by the department of 29
74-environmental management. 30
75-2-28-6. Intentional and negligent actions. 31
76-The provisions of § 2-28-5 do not apply to forestry operations conducted in a malicious or 32
77-negligent manner, or to forestry operations conducted in violation of federal or state law. 33
78-SECTION 2. Chapter 31-1 of the General Laws entitled "Definitions and General Code 34
72+subject. 28
73+2-28-6. Intentional and negligent actions. 29
74+The provisions of § 2-28-5 do not apply to forestry operations conducted in a malicious or 30
75+negligent manner, or to forestry operations conducted in violation of federal or state law. 31
76+SECTION 2. Chapter 31-1 of the General Laws entitled "Definitions and General Code 32
77+Provisions" is hereby amended by adding thereto the following section: 33
78+31-1-8.1. Forestry vehicle. 34
7979
8080
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82-Provisions" is hereby amended by adding thereto the following section: 1
83-31-1-8.1. Forestry vehicle. 2
84-“Forestry vehicle” means every vehicle which is designed for and used for forest product 3
85-operations purposes, as defined in § 2-28-4, and used by the owner of the vehicle or family 4
86-member(s) or employee(s) or designees of the owner, in the conduct of the owner’s forestry product 5
87-operations, which use shall include the delivery of forest products produced by the forester but shall 6
88-not include commercial hire for non-forestry product operation uses, including, but not limited to, 7
89-hauling of sand and gravel, snow plowing, other than directly on the vehicle owner’s forest land. 8
90-For an owner to qualify as having forestry purposes, the owner shall provide evidence that he or 9
91-she meets the requirements of § 44-18-30. 10
92-SECTION 3. Chapter 31-3 of the General Laws entitled "Registration of Vehicles" is 11
93-hereby amended by adding thereto the following section: 12
94-31-3-31.4. Registration of forestry vehicles. 13
95-(a) Forestry vehicles, as defined in § 31-1-8.1, equipped with rubber tires while being used 14
96-in forestry and operated on highways shall be registered on a form furnished by the administrator 15
97-of the division of motor vehicles and shall be assigned a special number plate with a suitable symbol 16
98-or letter indicating the usage of the forestry vehicle. 17
99-(b) The administrator of the division of motor vehicles shall promulgate rules and 18
100-regulations for the inspection of forestry vehicles. 19
101-(c) Forestry plates may be displayed on vehicles used in the delivery of forestry products 20
102-produced by the forester/forest product operator; however, forestry plates shall not be displayed on 21
103-vehicles used for delivery of products not produced from forest product operations. 22
104-(d) Any forestry vehicle, as defined in § 31-1-8.1, that is not required to be registered other 23
105-than pursuant to the provisions of § 31-1-8.1, and that is covered by a liability insurance policy 24
106-applicable to forest land and/or forest product operations, shall be deemed to satisfy the liability 25
107-insurance as required by § 31-3-3(c) if the liability policy provides liability coverage for operation 26
108-of the vehicle, in limits meeting or exceeding, the provisions of § 31-32-24. Documentation of such 27
109-insurance, including the name of the carrier, policy, number, and effective date, may be required 28
110-by the division of motor vehicles for the registration of said vehicle and for the renewal of such 29
111-registration. 30
112-SECTION 4. Section 42-64-5 of the General Laws in Chapter 42-64 entitled "Rhode Island 31
113-Commerce Corporation" is hereby amended to read as follows: 32
114-42-64-5. Purposes. 33
115-The Rhode Island commerce corporation is authorized, created, and established to be an 34
81+LC001650 - Page 3 of 29
82+“Forestry vehicle” means every vehicle which is designed for and used for forest product 1
83+operations purposes, as defined in § 2-28-4, and used by the owner of the vehicle or family 2
84+member(s) or employee(s) or designees of the owner, in the conduct of the owner’s forestry product 3
85+operations, which use shall include the delivery of forest products produced by the forester but shall 4
86+not include commercial hire for non-forestry product operation uses, including, but not limited to, 5
87+hauling of sand and gravel, snow plowing, other than directly on the vehicle owner’s forest land. 6
88+For an owner to qualify as having forestry purposes, the owner shall provide evidence that he or 7
89+she meets the requirements of § 44-18-30. 8
90+SECTION 3. Chapter 31-3 of the General Laws entitled "Registration of Vehicles" is 9
91+hereby amended by adding thereto the following section: 10
92+31-3-31.4. Registration of forestry vehicles. 11
93+(a) Forestry vehicles, as defined in § 31-1-8.1, equipped with rubber tires while being used 12
94+in forestry and operated on highways shall be registered on a form furnished by the administrator 13
95+of the division of motor vehicles and shall be assigned a special number plate with a suitable symbol 14
96+or letter indicating the usage of the forestry vehicle. 15
97+(b) The administrator of the division of motor vehicles shall promulgate rules and 16
98+regulations for the inspection of forestry vehicles. 17
99+(c) Forestry plates may be displayed on vehicles used in the delivery of forestry products 18
100+produced by the forester/forest product operator; however, forestry plates shall not be displayed on 19
101+vehicles used for delivery of products not produced from forest product operations. 20
102+(d) Any forestry vehicle, as defined in § 31-1-8.1, that is not required to be registered other 21
103+than pursuant to the provisions of § 31-1-8.1, and that is covered by a liability insurance policy 22
104+applicable to forest land and/or forest product operations, shall be deemed to satisfy the liability 23
105+insurance as required by § 31-3-3(c) if the liability policy provides liability coverage for operation 24
106+of the vehicle, in limits meeting or exceeding, the provisions of § 31-32-24. Documentation of such 25
107+insurance, including the name of the carrier, policy, number, and effective date, may be required 26
108+by the division of motor vehicles for the registration of said vehicle and for the renewal of such 27
109+registration. 28
110+SECTION 4. Section 42-64-5 of the General Laws in Chapter 42-64 entitled "Rhode Island 29
111+Commerce Corporation" is hereby amended to read as follows: 30
112+42-64-5. Purposes. 31
113+The Rhode Island commerce corporation is authorized, created, and established to be an 32
114+agency under the jurisdiction of the state’s lead agency for economic development, the executive 33
115+office of commerce, and to be the operating agency of the state to carry out the policies and 34
116116
117117
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119-agency under the jurisdiction of the state’s lead agency for economic development, the executive 1
120-office of commerce, and to be the operating agency of the state to carry out the policies and 2
121-procedure as established by the secretary, governor and the board of directors for the following 3
122-purposes: 4
123-(1) To promote and encourage the preservation, expansion, and sound development of new 5
124-and existing industry, business, commerce, agriculture, forestry, tourism, and recreational facilities 6
125-in the state, which will promote the economic development of the state and the general welfare of 7
126-its citizens; and 8
127-(2) With respect to real property other than federal land or land related to federal land, to 9
128-undertake any project, except a residential facility; and 10
129-(3) With respect to federal land or land related to federal land, to undertake any project, 11
130-except as those responsibilities are assigned to the Quonset Development Corporation; and 12
131-(4) To create an organization that is responsive to the needs and interests of businesses of 13
132-all sizes within the state of Rhode Island and to be structured to be customer centric to enhance 14
133-commerce in the state utilizing all available resources. 15
134-SECTION 5. Section 44-5-12.1 of the General Laws in Chapter 44-5 entitled "Levy and 16
135-Assessment of Local Taxes" is hereby amended to read as follows: 17
136-44-5-12.1. Assessment of tangible personal property. 18
137-(a) All tangible personal property subject to taxation shall be assessed for taxation based 19
138-on the original purchase price (new or used) including all costs such as freight and installation. 20
139-Assets will be classified and depreciated as defined in this section. 21
140-(b) The following classification and depreciation table shall be used in determining the 22
141-assessed value of tangible personal property. 23
142-State of Rhode Island Tangible Property Classification 24
143- Class I Class II Class III 25
144-Class of Assets Short Life Mid-Life Long Life 26
145-Age 1-5 yrs 6-12 yrs 13+ yrs 27
146-1 95 95 95 28
147-2 80 90 90 29
148-3 60 80 85 30
149-4 30 70 80 31
150-5 20 60 75 32
151-6 20 50 70 33
152-7 20 40 65 34
118+LC001650 - Page 4 of 29
119+procedure as established by the secretary, governor and the board of directors for the following 1
120+purposes: 2
121+(1) To promote and encourage the preservation, expansion, and sound development of new 3
122+and existing industry, business, commerce, agriculture, forestry, tourism, and recreational facilities 4
123+in the state, which will promote the economic development of the state and the general welfare of 5
124+its citizens; and 6
125+(2) With respect to real property other than federal land or land related to federal land, to 7
126+undertake any project, except a residential facility; and 8
127+(3) With respect to federal land or land related to federal land, to undertake any project, 9
128+except as those responsibilities are assigned to the Quonset Development Corporation; and 10
129+(4) To create an organization that is responsive to the needs and interests of businesses of 11
130+all sizes within the state of Rhode Island and to be structured to be customer centric to enhance 12
131+commerce in the state utilizing all available resources. 13
132+SECTION 5. Section 44-5-12.1 of the General Laws in Chapter 44-5 entitled "Levy and 14
133+Assessment of Local Taxes" is hereby amended to read as follows: 15
134+44-5-12.1. Assessment of tangible personal property. 16
135+(a) All tangible personal property subject to taxation shall be assessed for taxation based 17
136+on the original purchase price (new or used) including all costs such as freight and installation. 18
137+Assets will be classified and depreciated as defined in this section. 19
138+(b) The following classification and depreciation table shall be used in determining the 20
139+assessed value of tangible personal property. 21
140+State of Rhode Island Tangible Property Classification 22
141+ Class I Class II Class III 23
142+Class of Assets Short Life Mid-Life Long Life 24
143+Age 1-5 yrs 6-12 yrs 13+ yrs 25
144+1 95 95 95 26
145+2 80 90 90 27
146+3 60 80 85 28
147+4 30 70 80 29
148+5 20 60 75 30
149+6 20 50 70 31
150+7 20 40 65 32
151+8 20 30 60 33
152+9 20 30 55 34
153153
154154
155-LC001650/SUB A/2 - Page 5 of 11
156-8 20 30 60 1
157-9 20 30 55 2
158-10 20 30 50 3
159-11 20 30 45 4
160-12 20 30 40 5
161-13 20 30 35 6
162-14 20 30 30 7
163-15+ 20 30 30 8
164-Assets Shall Not be Trended 9
165-(c) Assets shall be classified on an annual basis by the Rhode Island Association of 10
166-Assessing Officers’ Personal Property Committee based on the following table: 11
167- INDUSTRY GROUP IN YEARS CLASS 12
168- Agriculture and forestry machinery and equipment II 13
169- Aircraft and all helicopters II 14
170- Amusement and theme parks II 15
171- Apparel and fabricated textile manufacturing II 16
172- Automobile repair shops II 17
173- Bakeries and confectionery production II 18
174- Barber and beauty shops II 19
175- Billboards III 20
176- Brewery equipment not used directly in manufacturing II 21
177- Cable television, headend facilities: II 22
178- Microwave systems II 23
179- Program origination II 24
180- Service and test II 25
181- Subscriber connection and distribution II 26
182- Canneries and frozen food production II 27
183- Cement processing III 28
184- Chemical and allied production II 29
185- Clay products processing III 30
186- Cold storage and ice-making equipment III 31
187- Cold storage warehouse equipment II 32
188- Computers, personal computers (PC), laptops, tablets, cellphones, 33
189- mainframe/servers, peripherals, keyboard, mouse I 34
155+LC001650 - Page 5 of 29
156+10 20 30 50 1
157+11 20 30 45 2
158+12 20 30 40 3
159+13 20 30 35 4
160+14 20 30 30 5
161+15+ 20 30 30 6
162+Assets Shall Not be Trended 7
163+(c) Assets shall be classified on an annual basis by the Rhode Island Association of 8
164+Assessing Officers’ Personal Property Committee based on the following table: 9
165+ INDUSTRY GROUP IN YEARS CLASS 10
166+ Agriculture and forestry machinery and equipment II 11
167+ Aircraft and all helicopters II 12
168+ Amusement and theme parks II 13
169+ Apparel and fabricated textile manufacturing II 14
170+ Automobile repair shops II 15
171+ Bakeries and confectionery production II 16
172+ Barber and beauty shops II 17
173+ Billboards III 18
174+ Brewery equipment not used directly in manufacturing II 19
175+ Cable television, headend facilities: II 20
176+ Microwave systems II 21
177+ Program origination II 22
178+ Service and test II 23
179+ Subscriber connection and distribution II 24
180+ Canneries and frozen food production II 25
181+ Cement processing III 26
182+ Chemical and allied production II 27
183+ Clay products processing III 28
184+ Cold storage and ice-making equipment III 29
185+ Cold storage warehouse equipment II 30
186+ Computers, personal computers (PC), laptops, tablets, cellphones, 31
187+ mainframe/servers, peripherals, keyboard, mouse I 32
188+ Condiments, processing II 33
189+ Construction equipment, general construction, backhoes, 34
190190
191191
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193- Condiments, processing II 1
194- Construction equipment, general construction, backhoes, 2
195- forklifts, loaders, cranes, unregistered vehicles II 3
196- Dairy products processing II 4
197- Data handling equipment, except computers II 5
198- printers, copiers, bridges, routers and gateways II 6
199- Distilling II 7
200- Electrical equipment not used in manufacturing II 8
201- Electronic equipment II 9
202- Fabricated metal products/special tools II 10
203- Fishing equipment, excluding boats and barges, lines, nets I 11
204- Food and beverage production II 12
205- Fur processing II 13
206- Gas distribution, total distribution equipment III 14
207- Glass and glass products/special tools II 15
208- Grain and grain mill products processing III 16
209- Gypsum products III 17
210- Hand tools II 18
211- Hospital furnishings and equipment II 19
212- Hotel and motel furnishings and equipment II 20
213- Jewelry products and pens II 21
214- Knitwear and knit products, ex, work uniforms I 22
215- Laundry equipment II 23
216- Leather and leather products II 24
217- Logging, timber cutting II 25
218- Marine construction II 26
219- Meatpacking II 27
220- Medical and dental supply production II 28
221- Metalworking machinery processing II 29
222- Mining and quarrying II 30
223- Motion picture and television production II 31
224- Motor vehicle and parts/special tools II 32
225- Office furniture and equipment II 33
226- Optical lenses and instrument processing II 34
192+LC001650 - Page 6 of 29
193+ forklifts, loaders, cranes, unregistered vehicles II 1
194+ Dairy products processing II 2
195+ Data handling equipment, except computers II 3
196+ printers, copiers, bridges, routers and gateways II 4
197+ Distilling II 5
198+ Electrical equipment not used in manufacturing II 6
199+ Electronic equipment II 7
200+ Fabricated metal products/special tools II 8
201+ Fishing equipment, excluding boats and barges, lines, nets I 9
202+ Food and beverage production II 10
203+ Fur processing II 11
204+ Gas distribution, total distribution equipment III 12
205+ Glass and glass products/special tools II 13
206+ Grain and grain mill products processing III 14
207+ Gypsum products III 15
208+ Hand tools II 16
209+ Hospital furnishings and equipment II 17
210+ Hotel and motel furnishings and equipment II 18
211+ Jewelry products and pens II 19
212+ Knitwear and knit products, ex, work uniforms I 20
213+ Laundry equipment II 21
214+ Leather and leather products II 22
215+ Logging, timber cutting II 23
216+ Marine construction II 24
217+ Meatpacking II 25
218+ Medical and dental supply production II 26
219+ Metalworking machinery processing II 27
220+ Mining and quarrying II 28
221+ Motion picture and television production II 29
222+ Motor vehicle and parts/special tools II 30
223+ Office furniture and equipment II 31
224+ Optical lenses and instrument processing II 32
225+ Paints and varnishes I 33
226+ Petroleum refining III 34
227227
228228
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230- Paints and varnishes I 1
231- Petroleum refining III 2
232- pipeline transportation III 3
233- Plastics manufacturing I/II 4
234- Plastic products processing/special tools II 5
235- Primary metals production, nonferrous and foundry products III 6
236- special tools III 7
237- Primary steel mill products III 8
238- Printing and publishing II 9
239- Professional and scientific instruments II 10
240- Radio and television, broadcasting II 11
241- Railroad transportation equipment II 12
242- locomotive II 13
243- Recreation and amusement II 14
244- Retail trades, fixtures and equipment II 15
245- Residential furniture II 16
246- Restaurant and bar equipment II 17
247- Restaurant equipment, fast foods II 18
248- Rubber products processing/special tools II 19
249- Sawmills, permanent/portable II 20
250- Service establishments II 21
251- Ship and boat building equipment/special tools II 22
252- Soft drink processing and bottling II 23
253- Stone products processing III 24
254- Telecommunications, local and interstate II 25
255- analog switching II 26
256- circuit, digital, analog, optic II 27
257- information/origination equipment I/II 28
258- smart phones I 29
259- metallic cable III 30
260- fiber cable, poles, conduit III 31
261- all other equipment II 32
262- Telecommunications, cellular 33
263- analog/digital switching II 34
229+LC001650 - Page 7 of 29
230+ pipeline transportation III 1
231+ Plastics manufacturing I/II 2
232+ Plastic products processing/special tools II 3
233+ Primary metals production, nonferrous and foundry products III 4
234+ special tools III 5
235+ Primary steel mill products III 6
236+ Printing and publishing II 7
237+ Professional and scientific instruments II 8
238+ Radio and television, broadcasting II 9
239+ Railroad transportation equipment II 10
240+ locomotive II 11
241+ Recreation and amusement II 12
242+ Retail trades, fixtures and equipment II 13
243+ Residential furniture II 14
244+ Restaurant and bar equipment II 15
245+ Restaurant equipment, fast foods II 16
246+ Rubber products processing/special tools II 17
247+ Sawmills, permanent/portable II 18
248+ Service establishments II 19
249+ Ship and boat building equipment/special tools II 20
250+ Soft drink processing and bottling II 21
251+ Stone products processing III 22
252+ Telecommunications, local and interstate II 23
253+ analog switching II 24
254+ circuit, digital, analog, optic II 25
255+ information/origination equipment I/II 26
256+ smart phones I 27
257+ metallic cable III 28
258+ fiber cable, poles, conduit III 29
259+ all other equipment II 30
260+ Telecommunications, cellular 31
261+ analog/digital switching II 32
262+ radio frequency channel and control II 33
263+ power equipment II 34
264264
265265
266-LC001650/SUB A/2 - Page 8 of 11
267- radio frequency channel and control II 1
268- power equipment II 2
269- antennae II 3
270- towers III 4
271- transmission equipment II 5
272- cellular phones I 6
273- Textile products, including finishing and dyeing II 7
274- yarn, thread and woven fabrics II 8
275- Theater equipment II 9
276- Utilities/power production III 10
277- generation, transmission, or distribution equipment III 11
278- Waste reduction and resource recovery II 12
279- Water transportation III 13
280- vessels, barges and tugs III 14
281- Water utilities III 15
282- Wharves, docks and piers III 16
283- Wholesale trade fixtures and equipment II 17
284- Wood products and furniture manufacturing II 18
285-(d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be 19
286-categorized as class II. 20
287-SECTION 6. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 21
288-Taxes" is hereby amended by adding thereto the following section: 22
289-44-5-42.2. Taxation of forestry product operations buildings. 23
290-Cities and towns may tax forestry product operations buildings at a rate that reflects the 24
266+LC001650 - Page 8 of 29
267+ antennae II 1
268+ towers III 2
269+ transmission equipment II 3
270+ cellular phones I 4
271+ Textile products, including finishing and dyeing II 5
272+ yarn, thread and woven fabrics II 6
273+ Theater equipment II 7
274+ Utilities/power production III 8
275+ generation, transmission, or distribution equipment III 9
276+ Waste reduction and resource recovery II 10
277+ Water transportation III 11
278+ vessels, barges and tugs III 12
279+ Water utilities III 13
280+ Wharves, docks and piers III 14
281+ Wholesale trade fixtures and equipment II 15
282+ Wood products and furniture manufacturing II 16
283+(d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be 17
284+categorized as class II. 18
285+SECTION 6. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 19
286+Taxes" is hereby amended by adding thereto the following section: 20
287+44-5-42.2. Exemption of certain forestry product operations property. 21
288+(a) All forestry product operations machinery, including motor vehicles with forestry 22
289+registration plates, is exempt from taxation. 23
290+(b) Cities and towns may tax forestry product operations buildings at a rate that reflects the 24
291291 actual costs incurred by the city or town in providing services to those buildings. 25
292-SECTION 7. Section 44-27-1 of the General Laws in Chapter 44-27 entitled "Taxation of 26
293-Farm, Forest, and Open Space Land" is hereby amended to read as follows: 27
294-44-27-1. Legislative declaration. 28
295-It is declared: 29
296-(1) That it is in the public interest to encourage the preservation of farm, forest, and open 30
297-space land in order to maintain a readily available source of food, and farm and forest products 31
298-close to the metropolitan areas of the state, to conserve the state’s natural resources, and to provide 32
299-for the welfare and happiness of the inhabitants of the state. 33
300-(2) That it is in the public interest to prevent the forced conversion of farm, forest, and open 34
292+SECTION 7. Section 44-18-30 of the General Laws in Chapter 44-18 entitled "Sales and 26
293+Use Taxes — Liability and Computation" is hereby amended to read as follows: 27
294+44-18-30. Gross receipts exempt from sales and use taxes. 28
295+There are exempted from the taxes imposed by this chapter the following gross receipts: 29
296+(1) Sales and uses beyond constitutional power of state. From the sale and from the storage, 30
297+use, or other consumption in this state of tangible personal property the gross receipts from the sale 31
298+of which, or the storage, use, or other consumption of which, this state is prohibited from taxing 32
299+under the Constitution of the United States or under the constitution of this state. 33
300+(2) Newspapers. 34
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303-LC001650/SUB A/2 - Page 9 of 11
304-space land to more intensive uses as the result of economic pressures caused by the assessment for 1
305-purposes of property taxation at values incompatible with their preservation as farm, forest, and 2
306-open space land. 3
307-(3) That the necessity in the public interest of the enactment of the provisions of this chapter 4
308-is a matter of legislative determination. 5
309-SECTION 8. Section 45-24-37 of the General Laws in Chapter 45-24 entitled "Zoning 6
310-Ordinances" is hereby amended to read as follows: 7
311-45-24-37. General provisions — Permitted uses. 8
312-(a) The zoning ordinance shall provide a listing of all land uses and/or performance 9
313-standards for uses that are permitted within the zoning use districts of the municipality. The 10
314-ordinance may provide for a procedure under which a proposed land use that is not specifically 11
315-listed may be presented by the property owner to the zoning board of review or to a local official 12
316-or agency charged with administration and enforcement of the ordinance for an evaluation and 13
317-determination of whether the proposed use is of a similar type, character, and intensity as a listed 14
318-permitted use. Upon such determination, the proposed use may be considered to be a permitted use. 15
319-(b) Notwithstanding any other provision of this chapter, the following uses are permitted 16
320-uses within all residential zoning use districts of a municipality and all industrial and commercial 17
321-zoning use districts except where residential use is prohibited for public health or safety reasons: 18
322-(1) Households; 19
323-(2) Community residences; and 20
324-(3) Family daycare homes. 21
325-(c) Any time a building or other structure used for residential purposes, or a portion of a 22
326-building containing residential units, is rendered uninhabitable by virtue of a casualty such as fire 23
327-or flood, the owner of the property is allowed to park, temporarily, mobile and manufactured home, 24
328-or homes, as the need may be, elsewhere upon the land, for use and occupancy of the former 25
329-occupants for a period of up to twelve (12) months, or until the building or structure is rehabilitated 26
330-and otherwise made fit for occupancy. The property owner, or a properly designated agent of the 27
331-owner, is only allowed to cause the mobile and manufactured home, or homes, to remain 28
332-temporarily upon the land by making timely application to the local building official for the 29
333-purposes of obtaining the necessary permits to repair or rebuild the structure. 30
334-(d) Notwithstanding any other provision of this chapter, appropriate access for people with 31
335-disabilities to residential structures is allowed as a reasonable accommodation for any person(s) 32
336-residing, or intending to reside, in the residential structure. 33
337-(e) Notwithstanding any other provision of this chapter, an accessory dwelling unit in an 34
303+LC001650 - Page 9 of 29
304+(i) From the sale and from the storage, use, or other consumption in this state of any 1
305+newspaper. 2
306+(ii) “Newspaper” means an unbound publication printed on newsprint that contains news, 3
307+editorial comment, opinions, features, advertising matter, and other matters of public interest. 4
308+(iii) “Newspaper” does not include a magazine, handbill, circular, flyer, sales catalog, or 5
309+similar item unless the item is printed for, and distributed as, a part of a newspaper. 6
310+(3) School meals. From the sale and from the storage, use, or other consumption in this 7
311+state of meals served by public, private, or parochial schools, school districts, colleges, universities, 8
312+student organizations, and parent-teacher associations to the students or teachers of a school, 9
313+college, or university whether the meals are served by the educational institutions or by a food 10
314+service or management entity under contract to the educational institutions. 11
315+(4) Containers. 12
316+(i) From the sale and from the storage, use, or other consumption in this state of: 13
317+(A) Non-returnable containers, including boxes, paper bags, and wrapping materials that 14
318+are biodegradable and all bags and wrapping materials utilized in the medical and healing arts, 15
319+when sold without the contents to persons who place the contents in the container and sell the 16
320+contents with the container. 17
321+(B) Containers when sold with the contents if the sale price of the contents is not required 18
322+to be included in the measure of the taxes imposed by this chapter. 19
323+(C) Returnable containers when sold with the contents in connection with a retail sale of 20
324+the contents or when resold for refilling. 21
325+(D) Keg and barrel containers, whether returnable or not, when sold to alcoholic beverage 22
326+producers who place the alcoholic beverages in the containers. 23
327+(ii) As used in this subdivision, the term “returnable containers” means containers of a kind 24
328+customarily returned by the buyer of the contents for reuse. All other containers are “non-returnable 25
329+containers.” 26
330+(5)(i) Charitable, educational, and religious organizations. From the sale to, as in defined 27
331+in this section, and from the storage, use, and other consumption in this state, or any other state of 28
332+the United States of America, of tangible personal property by hospitals not operated for a profit; 29
333+“educational institutions” as defined in subdivision (18) not operated for a profit; churches, 30
334+orphanages, and other institutions or organizations operated exclusively for religious or charitable 31
335+purposes; interest-free loan associations not operated for profit; nonprofit, organized sporting 32
336+leagues and associations and bands for boys and girls under the age of nineteen (19) years; the 33
337+following vocational student organizations that are state chapters of national vocational student 34
338338
339339
340-LC001650/SUB A/2 - Page 10 of 11
341-owner-occupied residence that complies with §§ 45-24-31 and 45-24-73 shall be permitted as a 1
342-reasonable accommodation for family members with disabilities or who are sixty-two (62) years of 2
343-age or older, or to accommodate other family members. 3
344-(f) When used in this section the terms “people with disabilities” or “member, or members, 4
345-with disabilities” means a person(s) who has a physical or mental impairment that substantially 5
346-limits one or more major life activities, as defined in § 42-87-1(7). 6
347-(g) Notwithstanding any other provisions of this chapter, plant agriculture is a permitted 7
348-use and forest product operations, as defined in § 2-28-4 are permitted uses within all zoning 8
349-districts of a municipality, including all industrial and commercial zoning districts, except where 9
350-prohibited for public health or safety reasons or the protection of wildlife habitat. 10
351-SECTION 9. Construction. This act, being necessary for the welfare of the state and its 11
352-inhabitants, shall be construed liberally so as to effectuate its purposes. 12
353-SECTION 10. Severability. If any clause, sentence, paragraph, section, or part of this act 13
354-shall be adjudged by any court of competent jurisdiction to be invalid, that judgment shall not 14
355-affect, impair, or invalidate the remainder of this act but shall be confined in its operation to the 15
356-clause, sentence, paragraph, section, or part directly involved in the controversy in which that 16
357-judgment shall have been rendered. 17
358-SECTION 11. This act shall take effect upon passage. 18
340+LC001650 - Page 10 of 29
341+organizations: Distributive Education Clubs of America (DECA); Future Business Leaders of 1
342+America, Phi Beta Lambda (FBLA/PBL); Future Farmers of America (FFA); Future Homemakers 2
343+of America/Home Economics Related Occupations (FHA/HERD); Vocational Industrial Clubs of 3
344+America (VICA); organized nonprofit golden age and senior citizens clubs for men and women; 4
345+and parent-teacher associations; and from the sale, storage, use, and other consumption in this state, 5
346+of and by the Industrial Foundation of Burrillville, a Rhode Island domestic nonprofit corporation. 6
347+(ii) In the case of contracts entered into with the federal government, its agencies, or 7
348+instrumentalities, this state, or any other state of the United States of America, its agencies, any 8
349+city, town, district, or other political subdivision of the states; hospitals not operated for profit; 9
350+educational institutions not operated for profit; churches, orphanages, and other institutions or 10
351+organizations operated exclusively for religious or charitable purposes, the contractor may purchase 11
352+such materials and supplies (materials and/or supplies are defined as those that are essential to the 12
353+project) that are to be utilized in the construction of the projects being performed under the contracts 13
354+without payment of the tax. 14
355+(iii) The contractor shall not charge any sales or use tax to any exempt agency, institution, 15
356+or organization but shall in that instance provide his or her suppliers with certificates in the form 16
357+as determined by the division of taxation showing the reason for exemption and the contractor’s 17
358+records must substantiate the claim for exemption by showing the disposition of all property so 18
359+purchased. If any property is then used for a nonexempt purpose, the contractor must pay the tax 19
360+on the property used. 20
361+(6) Gasoline. From the sale and from the storage, use, or other consumption in this state 21
362+of: (i) Gasoline and other products taxed under chapter 36 of title 31 and (ii) Fuels used for the 22
363+propulsion of airplanes. 23
364+(7) Purchase for manufacturing purposes. 24
365+(i) From the sale and from the storage, use, or other consumption in this state of computer 25
366+software, tangible personal property, electricity, natural gas, artificial gas, steam, refrigeration, and 26
367+water, when the property or service is purchased for the purpose of being manufactured into a 27
368+finished product for resale and becomes an ingredient, component, or integral part of the 28
369+manufactured, compounded, processed, assembled, or prepared product, or if the property or 29
370+service is consumed in the process of manufacturing for resale computer software, tangible personal 30
371+property, electricity, natural gas, artificial gas, steam, refrigeration, or water. 31
372+(ii) “Consumed” means destroyed, used up, or worn out to the degree or extent that the 32
373+property cannot be repaired, reconditioned, or rendered fit for further manufacturing use. 33
374+(iii) “Consumed” includes mere obsolescence. 34
375+
376+
377+LC001650 - Page 11 of 29
378+(iv) “Manufacturing” means and includes: manufacturing, compounding, processing, 1
379+assembling, preparing, or producing. 2
380+(v) “Process of manufacturing” means and includes all production operations performed in 3
381+the producing or processing room, shop, or plant, insofar as the operations are a part of and 4
382+connected with the manufacturing for resale of tangible personal property, electricity, natural gas, 5
383+artificial gas, steam, refrigeration, or water and all production operations performed insofar as the 6
384+operations are a part of and connected with the manufacturing for resale of computer software. 7
385+(vi) “Process of manufacturing” does not mean or include administration operations such 8
386+as general office operations, accounting, collection, or sales promotion, nor does it mean or include 9
387+distribution operations that occur subsequent to production operations, such as handling, storing, 10
388+selling, and transporting the manufactured products, even though the administration and 11
389+distribution operations are performed by, or in connection with, a manufacturing business. 12
390+(8) State and political subdivisions. From the sale to, and from the storage, use, or other 13
391+consumption by, this state, any city, town, district, or other political subdivision of this state. Every 14
392+redevelopment agency created pursuant to chapter 31 of title 45 is deemed to be a subdivision of 15
393+the municipality where it is located. 16
394+(9) Food and food ingredients. From the sale and storage, use, or other consumption in this 17
395+state of food and food ingredients as defined in § 44-18-7.1(l). 18
396+For the purposes of this exemption “food and food ingredients” shall not include candy, 19
397+soft drinks, dietary supplements, alcoholic beverages, tobacco, food sold through vending 20
398+machines, or prepared food, as those terms are defined in § 44-18-7.1, unless the prepared food is: 21
399+(i) Sold by a seller whose primary NAICS classification is manufacturing in sector 311, 22
400+except sub-sector 3118 (bakeries); 23
401+(ii) Sold in an unheated state by weight or volume as a single item; 24
402+(iii) Bakery items, including: bread, rolls, buns, biscuits, bagels, croissants, pastries, 25
403+donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas; and 26
404+is not sold with utensils provided by the seller, including: plates, knives, forks, spoons, 27
405+glasses, cups, napkins, or straws. 28
406+(10) Medicines, drugs, and durable medical equipment. From the sale and from the storage, 29
407+use, or other consumption in this state, of: 30
408+(i) “Drugs” as defined in § 44-18-7.1(h)(i), sold on prescriptions, medical oxygen, and 31
409+insulin whether or not sold on prescription. For purposes of this exemption drugs shall not include 32
410+over-the-counter drugs and grooming and hygiene products as defined in § 44-18-7.1(h)(iii). 33
411+(ii) Durable medical equipment as defined in § 44-18-7.1(k) for home use only, including, 34
412+
413+
414+LC001650 - Page 12 of 29
415+but not limited to: syringe infusers, ambulatory drug delivery pumps, hospital beds, convalescent 1
416+chairs, and chair lifts. Supplies used in connection with syringe infusers and ambulatory drug 2
417+delivery pumps that are sold on prescription to individuals to be used by them to dispense or 3
418+administer prescription drugs, and related ancillary dressings and supplies used to dispense or 4
419+administer prescription drugs, shall also be exempt from tax. 5
420+(11) Prosthetic devices and mobility enhancing equipment. From the sale and from the 6
421+storage, use, or other consumption in this state, of prosthetic devices as defined in § 44-18-7.1(t), 7
422+sold on prescription, including, but not limited to: artificial limbs, dentures, spectacles, eyeglasses, 8
423+and artificial eyes; artificial hearing devices and hearing aids, whether or not sold on prescription; 9
424+and mobility enhancing equipment as defined in § 44-18-7.1(p), including wheelchairs, crutches, 10
425+and canes. 11
426+(12) Coffins, caskets, urns, shrouds and burial garments. From the sale and from the 12
427+storage, use, or other consumption in this state of coffins, caskets, burial containers, urns, urn liners, 13
428+urn vaults, grave liners, grave vaults, burial tent setups, prayer cards, shrouds, and other burial 14
429+garments that are ordinarily sold by a funeral director as part of the business of funeral directing. 15
430+(13) Motor vehicles sold to nonresidents. 16
431+(i) From the sale, subsequent to June 30, 1958, of a motor vehicle to a bona fide nonresident 17
432+of this state who does not register the motor vehicle in this state, whether the sale or delivery of the 18
433+motor vehicle is made in this state or at the place of residence of the nonresident. A motor vehicle 19
434+sold to a bona fide nonresident whose state of residence does not allow a like exemption to its 20
435+nonresidents is not exempt from the tax imposed under § 44-18-20. In that event, the bona fide 21
436+nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate that would be imposed 22
437+in his or her state of residence not to exceed the rate that would have been imposed under § 44-18-23
438+20. Notwithstanding any other provisions of law, a licensed motor vehicle dealer shall add and 24
439+collect the tax required under this subdivision and remit the tax to the tax administrator under the 25
440+provisions of chapters 18 and 19 of this title. When a Rhode Island licensed, motor vehicle dealer 26
441+is required to add and collect the sales and use tax on the sale of a motor vehicle to a bona fide 27
442+nonresident as provided in this section, the dealer in computing the tax takes into consideration the 28
443+law of the state of the nonresident as it relates to the trade-in of motor vehicles. 29
444+(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 30
445+require any licensed motor vehicle dealer to keep records of sales to bona fide nonresidents as the 31
446+tax administrator deems reasonably necessary to substantiate the exemption provided in this 32
447+subdivision, including the affidavit of a licensed motor vehicle dealer that the purchaser of the 33
448+motor vehicle was the holder of, and had in his or her possession a valid out-of-state motor vehicle 34
449+
450+
451+LC001650 - Page 13 of 29
452+registration or a valid out-of-state driver’s license. 1
453+(iii) Any nonresident who registers a motor vehicle in this state within ninety (90) days of 2
454+the date of its sale to him or her is deemed to have purchased the motor vehicle for use, storage, or 3
455+other consumption in this state, and is subject to, and liable for, the use tax imposed under the 4
456+provisions of § 44-18-20. 5
457+(14) Sales in public buildings by blind people. From the sale and from the storage, use, or 6
458+other consumption in all public buildings in this state of all products or wares by any person 7
459+licensed under § 40-9-11.1. 8
460+(15) Air and water pollution control facilities. From the sale, storage, use, or other 9
461+consumption in this state of tangible personal property or supplies acquired for incorporation into 10
462+or used and consumed in the operation of a facility, the primary purpose of which is to aid in the 11
463+control of the pollution or contamination of the waters or air of the state, as defined in chapter 12 12
464+of title 46 and chapter 23 of title 23, respectively, and that has been certified as approved for that 13
465+purpose by the director of environmental management. The director of environmental management 14
466+may certify to a portion of the tangible personal property or supplies acquired for incorporation 15
467+into those facilities or used and consumed in the operation of those facilities to the extent that that 16
468+portion has as its primary purpose the control of the pollution or contamination of the waters or air 17
469+of this state. As used in this subdivision, “facility” means any land, facility, device, building, 18
470+machinery, or equipment. 19
471+(16) Camps. From the rental charged for living quarters, or sleeping, or housekeeping 20
472+accommodations at camps or retreat houses operated by religious, charitable, educational, or other 21
473+organizations and associations mentioned in subsection (5), or by privately owned and operated 22
474+summer camps for children. 23
475+(17) Certain institutions. From the rental charged for living or sleeping quarters in an 24
476+institution licensed by the state for the hospitalization, custodial, or nursing care of human beings. 25
477+(18) Educational institutions. From the rental charged by any educational institution for 26
478+living quarters, or sleeping, or housekeeping accommodations or other rooms or accommodations 27
479+to any student or teacher necessitated by attendance at an educational institution. “Educational 28
480+institution” as used in this section means an institution of learning not operated for profit that is 29
481+empowered to confer diplomas, educational, literary, or academic degrees; that has a regular 30
482+faculty, curriculum, and organized body of pupils or students in attendance throughout the usual 31
483+school year; that keeps and furnishes to students and others records required and accepted for 32
484+entrance to schools of secondary, collegiate, or graduate rank; and no part of the net earnings of 33
485+which inures to the benefit of any individual. 34
486+
487+
488+LC001650 - Page 14 of 29
489+(19) Motor vehicle and adaptive equipment for persons with disabilities. 1
490+(i) From the sale of: (A) Special adaptations; (B) The component parts of the special 2
491+adaptations; or (C) A specially adapted motor vehicle; provided that the owner furnishes to the tax 3
492+administrator an affidavit of a licensed physician to the effect that the specially adapted motor 4
493+vehicle is necessary to transport a family member with a disability or where the vehicle has been 5
494+specially adapted to meet the specific needs of the person with a disability. This exemption applies 6
495+to not more than one motor vehicle owned and registered for personal, noncommercial use. 7
496+(ii) For the purpose of this subsection the term “special adaptations” includes, but is not 8
497+limited to: wheelchair lifts, wheelchair carriers, wheelchair ramps, wheelchair securements, hand 9
498+controls, steering devices, extensions, relocations, and crossovers of operator controls, power-10
499+assisted controls, raised tops or dropped floors, raised entry doors, or alternative signaling devices 11
500+to auditory signals. 12
501+(iii) From the sale of: (a) Special adaptations, (b) The component parts of the special 13
502+adaptations, for a “wheelchair accessible taxicab” as defined in § 39-14-1, and/or a “wheelchair 14
503+accessible public motor vehicle” as defined in § 39-14.1-1. 15
504+(iv) For the purpose of this subdivision the exemption for a “specially adapted motor 16
505+vehicle” means a use tax credit not to exceed the amount of use tax that would otherwise be due on 17
506+the motor vehicle, exclusive of any adaptations. The use tax credit is equal to the cost of the special 18
507+adaptations, including installation. 19
508+(20) Heating fuels. From the sale and from the storage, use, or other consumption in this 20
509+state of every type of heating fuel. 21
510+(21) Electricity and gas. From the sale and from the storage, use, or other consumption in 22
511+this state of electricity and gas. 23
512+(22) Manufacturing machinery and equipment. 24
513+(i) From the sale and from the storage, use, or other consumption in this state of tools, dies, 25
514+molds, machinery, equipment (including replacement parts), and related items to the extent used in 26
515+an industrial plant in connection with the actual manufacture, conversion, or processing of tangible 27
516+personal property, or to the extent used in connection with the actual manufacture, conversion, or 28
517+processing of computer software as that term is utilized in industry numbers 7371, 7372, and 7373 29
518+in the standard industrial classification manual prepared by the Technical Committee on Industrial 30
519+Classification, Office of Statistical Standards, Executive Office of the President, United States 31
520+Bureau of the Budget, as revised from time to time, to be sold, or that machinery and equipment 32
521+used in the furnishing of power to an industrial manufacturing plant. For the purposes of this 33
522+subdivision, “industrial plant” means a factory at a fixed location primarily engaged in the 34
523+
524+
525+LC001650 - Page 15 of 29
526+manufacture, conversion, or processing of tangible personal property to be sold in the regular 1
527+course of business; 2
528+(ii) Machinery and equipment and related items are not deemed to be used in connection 3
529+with the actual manufacture, conversion, or processing of tangible personal property, or in 4
530+connection with the actual manufacture, conversion, or processing of computer software as that 5
531+term is utilized in industry numbers 7371, 7372, and 7373 in the standard industrial classification 6
532+manual prepared by the Technical Committee on Industrial Classification, Office of Statistical 7
533+Standards, Executive Office of the President, United States Bureau of the Budget, as revised from 8
534+time to time, to be sold to the extent the property is used in administration or distribution operations; 9
535+(iii) Machinery and equipment and related items used in connection with the actual 10
536+manufacture, conversion, or processing of any computer software or any tangible personal property 11
537+that is not to be sold and that would be exempt under subdivision (7) or this subdivision if purchased 12
538+from a vendor or machinery and equipment and related items used during any manufacturing, 13
539+converting, or processing function is exempt under this subdivision even if that operation, function, 14
540+or purpose is not an integral or essential part of a continuous production flow or manufacturing 15
541+process; 16
542+(iv) Where a portion of a group of portable or mobile machinery is used in connection with 17
543+the actual manufacture, conversion, or processing of computer software or tangible personal 18
544+property to be sold, as previously defined, that portion, if otherwise qualifying, is exempt under 19
545+this subdivision even though the machinery in that group is used interchangeably and not otherwise 20
546+identifiable as to use. 21
547+(23) Trade-in value of motor vehicles. From the sale and from the storage, use, or other 22
548+consumption in this state of so much of the purchase price paid for a new or used automobile as is 23
549+allocated for a trade-in allowance on the automobile of the buyer given in trade to the seller, or of 24
550+the proceeds applicable only to the automobile as are received from the manufacturer of 25
551+automobiles for the repurchase of the automobile whether the repurchase was voluntary or not 26
552+towards the purchase of a new or used automobile by the buyer. For the purpose of this subdivision, 27
553+the word “automobile” means a private passenger automobile not used for hire and does not refer 28
554+to any other type of motor vehicle. 29
555+(24) Precious metal bullion. 30
556+(i) From the sale and from the storage, use, or other consumption in this state of precious 31
557+metal bullion, substantially equivalent to a transaction in securities or commodities. 32
558+(ii) For purposes of this subdivision, “precious metal bullion” means any elementary 33
559+precious metal that has been put through a process of smelting or refining, including, but not limited 34
560+
561+
562+LC001650 - Page 16 of 29
563+to: gold, silver, platinum, rhodium, and chromium, and that is in a state or condition that its value 1
564+depends upon its content and not upon its form. 2
565+(iii) The term does not include fabricated precious metal that has been processed or 3
566+manufactured for some one or more specific and customary industrial, professional, or artistic uses. 4
567+(25) Commercial vessels. From sales made to a commercial ship, barge, or other vessel of 5
568+fifty (50) tons burden or over, primarily engaged in interstate or foreign commerce, and from the 6
569+repair, alteration, or conversion of the vessels, and from the sale of property purchased for the use 7
570+of the vessels including provisions, supplies, and material for the maintenance and/or repair of the 8
571+vessels. 9
572+(26) Commercial fishing vessels. From the sale and from the storage, use, or other 10
573+consumption in this state of vessels and other watercraft that are in excess of five (5) net tons and 11
574+that are used exclusively for “commercial fishing,” as defined in this subdivision, and from the 12
575+repair, alteration, or conversion of those vessels and other watercraft, and from the sale of property 13
576+purchased for the use of those vessels and other watercraft including provisions, supplies, and 14
577+material for the maintenance and/or repair of the vessels and other watercraft and the boats nets, 15
578+cables, tackle, and other fishing equipment appurtenant to or used in connection with the 16
579+commercial fishing of the vessels and other watercraft. “Commercial fishing” means taking or 17
580+attempting to take any fish, shellfish, crustacea, or bait species with the intent of disposing of it for 18
581+profit or by sale, barter, trade, or in commercial channels. The term does not include subsistence 19
582+fishing, i.e., the taking for personal use and not for sale or barter; or sport fishing; but shall include 20
583+vessels and other watercraft with a Rhode Island party and charter boat license issued by the 21
584+department of environmental management pursuant to § 20-2-27.1 that meet the following criteria: 22
585+(i) The operator must have a current United States Coast Guard (U.S.C.G.) license to carry 23
586+passengers for hire; (ii) U.S.C.G. vessel documentation in the coast wide fishery trade; (iii) 24
587+U.S.C.G. vessel documentation as to proof of Rhode Island home port status or a Rhode Island boat 25
588+registration to prove Rhode Island home port status; and (iv) The vessel must be used as a 26
589+commercial passenger carrying fishing vessel to carry passengers for fishing. The vessel must be 27
590+able to demonstrate that at least fifty percent (50%) of its annual gross income derives from charters 28
591+or provides documentation of a minimum of one hundred (100) charter trips annually; and (v) The 29
592+vessel must have a valid Rhode Island party and charter boat license. The tax administrator shall 30
593+implement the provisions of this subdivision by promulgating rules and regulations relating thereto. 31
594+(27) Clothing and footwear. From the sales of articles of clothing, including footwear, 32
595+intended to be worn or carried on or about the human body for sales prior to October 1, 2012. 33
596+Effective October 1, 2012, the exemption will apply to the sales of articles of clothing, including 34
597+
598+
599+LC001650 - Page 17 of 29
600+footwear, intended to be worn or carried on or about the human body up to two hundred and fifty 1
601+dollars ($250) of the sales price per item. For the purposes of this section, “clothing or footwear” 2
602+does not include clothing accessories or equipment or special clothing or footwear primarily 3
603+designed for athletic activity or protective use as these terms are defined in § 44-18-7.1(f). In 4
604+recognition of the work being performed by the streamlined sales and use tax governing board, 5
605+upon passage of any federal law that authorizes states to require remote sellers to collect and remit 6
606+sales and use taxes, this unlimited exemption will apply as it did prior to October 1, 2012. The 7
607+unlimited exemption on sales of clothing and footwear shall take effect on the date that the state 8
608+requires remote sellers to collect and remit sales and use taxes. 9
609+(28) Water for residential use. From the sale and from the storage, use, or other 10
610+consumption in this state of water furnished for domestic use by occupants of residential premises. 11
611+(29) Bibles. [Unconstitutional; see Ahlburn v. Clark, 728 A.2d 449 (R.I. 1999); see Notes 12
612+to Decisions.] From the sale and from the storage, use, or other consumption in the state of any 13
613+canonized scriptures of any tax-exempt nonprofit religious organization including, but not limited 14
614+to, the Old Testament and the New Testament versions. 15
615+(30) Boats. 16
616+(i) From the sale of a boat or vessel to a bona fide nonresident of this state who does not 17
617+register the boat or vessel in this state or document the boat or vessel with the United States 18
618+government at a home port within the state, whether the sale or delivery of the boat or vessel is 19
619+made in this state or elsewhere; provided, that the nonresident transports the boat within thirty (30) 20
620+days after delivery by the seller outside the state for use thereafter solely outside the state. 21
621+(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 22
622+require the seller of the boat or vessel to keep records of the sales to bona fide nonresidents as the 23
623+tax administrator deems reasonably necessary to substantiate the exemption provided in this 24
624+subdivision, including the affidavit of the seller that the buyer represented himself or herself to be 25
625+a bona fide nonresident of this state and of the buyer that he or she is a nonresident of this state. 26
626+(31) Youth activities equipment. From the sale, storage, use, or other consumption in this 27
627+state of items for not more than twenty dollars ($20.00) each by nonprofit Rhode Island 28
628+eleemosynary organizations, for the purposes of youth activities that the organization is formed to 29
629+sponsor and support; and by accredited elementary and secondary schools for the purposes of the 30
630+schools or of organized activities of the enrolled students. 31
631+(32) Farm equipment. From the sale and from the storage or use of machinery and 32
632+equipment used directly for commercial farming and agricultural production; including, but not 33
633+limited to: tractors, ploughs, harrows, spreaders, seeders, milking machines, silage conveyors, 34
634+
635+
636+LC001650 - Page 18 of 29
637+balers, bulk milk storage tanks, trucks with farm plates, mowers, combines, irrigation equipment, 1
638+greenhouses and greenhouse coverings, graders and packaging machines, tools and supplies and 2
639+other farming equipment, including replacement parts appurtenant to or used in connection with 3
640+commercial farming and tools and supplies used in the repair and maintenance of farming 4
641+equipment. “Commercial farming” means the keeping or boarding of five (5) or more horses or the 5
642+production within this state of agricultural products, including, but not limited to, field or orchard 6
643+crops, livestock, dairy, and poultry, or their products, where the keeping, boarding, or production 7
644+provides at least two thousand five hundred dollars ($2,500) in annual gross sales to the operator, 8
645+whether an individual, a group, a partnership, or a corporation for exemptions issued prior to July 9
646+1, 2002. For exemptions issued or renewed after July 1, 2002, there shall be two (2) levels. Level I 10
647+shall be based on proof of annual, gross sales from commercial farming of at least twenty-five 11
648+hundred dollars ($2,500) and shall be valid for purchases subject to the exemption provided in this 12
649+subdivision except for motor vehicles with an excise tax value of five thousand dollars ($5,000) or 13
650+greater. Level II shall be based on proof of annual gross sales from commercial farming of at least 14
651+ten thousand dollars ($10,000) or greater and shall be valid for purchases subject to the exemption 15
652+provided in this subdivision including motor vehicles with an excise tax value of five thousand 16
653+dollars ($5,000) or greater. For the initial issuance of the exemptions, proof of the requisite amount 17
654+of annual gross sales from commercial farming shall be required for the prior year; for any renewal 18
655+of an exemption granted in accordance with this subdivision at either level I or level II, proof of 19
656+gross annual sales from commercial farming at the requisite amount shall be required for each of 20
657+the prior two (2) years. Certificates of exemption issued or renewed after July 1, 2002, shall clearly 21
658+indicate the level of the exemption and be valid for four (4) years after the date of issue. This 22
659+exemption applies even if the same equipment is used for ancillary uses, or is temporarily used for 23
660+a non-farming or a non-agricultural purpose, but shall not apply to motor vehicles acquired after 24
661+July 1, 2002, unless the vehicle is a farm vehicle as defined pursuant to § 31-1-8 and is eligible for 25
662+registration displaying farm plates as provided for in § 31-3-31. 26
663+(33) Forestry product operations equipment. From the sale and from the storage or use of 27
664+machinery and equipment used directly for forest product operations engaged in commercial 28
665+production including, but not limited to: chainsaws, tree chippers, mulch grinders, chip screeners, 29
666+sawdust blowers, conveyors, power generators , firewood processors, log skidders, wood splitters, 30
667+disc cleaners, tumblers, shaving mills, loaders, forklifts, firewood kilns, pallet kilns, lumber kilns, 31
668+sawdust dryers, forwarders, sawmills, resaws, edgers, planers, debarkers, live log decks, green 32
669+chains, tractors, winches, tree harvesters, feller bunchers, log loaders, slashers, delimbers, grapples, 33
670+bucket trucks, tree cranes, stump grinders. “Forest product operations” shall have the same meaning 34
671+
672+
673+LC001650 - Page 19 of 29
674+as defined in § 2-28-4 and commercial production shall include operations that generate at least 1
675+five thousand dollars ($5,000) in annual gross sales by the forest property owner as defined in § 2-2
676+28-4, whether an individual, a group, a partnership, or a corporation. There shall be two (2) levels 3
677+of exemptions. Level I shall be based on proof of annual average, over three (3) consecutive years, 4
678+of gross sales of at least five thousand dollars ($5,000) but less than fifty thousand dollars ($50,000) 5
679+from forest product operations by the forest property owner or forest lessee and shall be valid for 6
680+purchases subject to the exemption provided in this subsection except for motor vehicles with a 7
681+value of five thousand dollars ($5,000) or greater. Level II shall be based on proof of annual gross 8
682+sales from forest product operations of at least fifty thousand dollars ($50,000) or greater and shall 9
683+be valid for all purchases subject to the exemption provided in this subsection including all forestry 10
684+plate motor vehicles registered pursuant to § 31-3-31.4. For the initial issuance of the exemptions, 11
685+proof of the requisite amount of annual gross sales from forest product operations shall be required 12
686+for the prior three (3) year average for level I or for two (2) prior years for level II. For any renewal 13
687+of an exemption granted in accordance with this subsection at either level I or level II, proof of 14
688+gross annual or average sales from forestry product operations at the requisite amount shall be 15
689+required for each of the prior two (2) years for level II, and for the average of the three (3) prior 16
690+years for level I certificates of exemption issued or renewed after July 1, 2023. Certificates shall 17
691+clearly indicate the level of the exemption and be valid for four (4) years after the date of issue. 18
692+This exemption applies even if the same equipment is used for ancillary uses, or is temporarily used 19
693+for a non-forestry or a non-forest products operation, but shall not apply to motor vehicles acquired 20
694+after July 1, 2023, unless the vehicle is a forestry vehicle as defined pursuant to § 31-1-8.1 and is 21
695+eligible for registration displaying forestry plates as provided for in § 31-3-31.4. 22
696+(33)(34) Compressed air. From the sale and from the storage, use, or other consumption 23
697+in the state of compressed air. 24
698+(34)(35) Flags. From the sale and from the storage, consumption, or other use in this state 25
699+of United States, Rhode Island or POW-MIA flags. 26
700+(35)(36) Motor vehicle and adaptive equipment to certain veterans. From the sale of a 27
701+motor vehicle and adaptive equipment to and for the use of a veteran with a service-connected loss 28
702+of or the loss of use of a leg, foot, hand, or arm, or any veteran who is a double amputee, whether 29
703+service connected or not. The motor vehicle must be purchased by and especially equipped for use 30
704+by the qualifying veteran. Certificate of exemption or refunds of taxes paid is granted under rules 31
705+or regulations that the tax administrator may prescribe. 32
706+(36)(37) Textbooks. From the sale and from the storage, use, or other consumption in this 33
707+state of textbooks by an “educational institution,” as defined in subsection (18) of this section, and 34
708+
709+
710+LC001650 - Page 20 of 29
711+any educational institution within the purview of § 16-63-9(4), and used textbooks by any purveyor. 1
712+(37)(38) Tangible personal property and supplies used in on-site hazardous waste 2
713+recycling, reuse, or treatment. From the sale, storage, use, or other consumption in this state of 3
714+tangible personal property or supplies used or consumed in the operation of equipment, the 4
715+exclusive function of which is the recycling, reuse, or recovery of materials (other than precious 5
716+metals, as defined in subdivision (24)(ii) of this section) from the treatment of “hazardous wastes,” 6
717+as defined in § 23-19.1-4, where the “hazardous wastes” are generated in Rhode Island solely by 7
718+the same taxpayer and where the personal property is located at, in, or adjacent to a generating 8
719+facility of the taxpayer in Rhode Island. The taxpayer shall procure an order from the director of 9
720+the department of environmental management certifying that the equipment and/or supplies as used 10
721+or consumed, qualify for the exemption under this subdivision. If any information relating to secret 11
722+processes or methods of manufacture, production, or treatment is disclosed to the department of 12
723+environmental management only to procure an order, and is a “trade secret” as defined in § 28-21-13
724+10(b), it is not open to public inspection or publicly disclosed unless disclosure is required under 14
725+chapter 21 of title 28 or chapter 24.4 of title 23. 15
726+(38)(39) Promotional and product literature of boat manufacturers. From the sale and from 16
727+the storage, use, or other consumption of promotional and product literature of boat manufacturers 17
728+shipped to points outside of Rhode Island that either: (i) Accompany the product that is sold; (ii) 18
729+Are shipped in bulk to out-of-state dealers for use in the sale of the product; or (iii) Are mailed to 19
730+customers at no charge. 20
731+(39)(40) Food items paid for by food stamps. From the sale and from the storage, use, or 21
732+other consumption in this state of eligible food items payment for which is properly made to the 22
733+retailer in the form of U.S. government food stamps issued in accordance with the Food Stamp Act 23
734+of 1977, 7 U.S.C. § 2011 et seq. 24
735+(40)(41) Transportation charges. From the sale or hiring of motor carriers as defined in § 25
736+39-12-2(12) to haul goods, when the contract or hiring cost is charged by a motor freight tariff filed 26
737+with the Rhode Island public utilities commission on the number of miles driven or by the number 27
738+of hours spent on the job. 28
739+(41)(42) Trade-in value of boats. From the sale and from the storage, use, or other 29
740+consumption in this state of so much of the purchase price paid for a new or used boat as is allocated 30
741+for a trade-in allowance on the boat of the buyer given in trade to the seller or of the proceeds 31
742+applicable only to the boat as are received from an insurance claim as a result of a stolen or damaged 32
743+boat, towards the purchase of a new or used boat by the buyer. 33
744+(42)(43) Equipment used for research and development. From the sale and from the 34
745+
746+
747+LC001650 - Page 21 of 29
748+storage, use, or other consumption of equipment to the extent used for research and development 1
749+purposes by a qualifying firm. For the purposes of this subsection, “qualifying firm” means a 2
750+business for which the use of research and development equipment is an integral part of its 3
751+operation and “equipment” means scientific equipment, computers, software, and related items. 4
752+(43)(44) Coins. From the sale and from the other consumption in this state of coins having 5
753+numismatic or investment value. 6
754+(44)(45) Farm structure construction materials. Lumber, hardware, and other materials 7
755+used in the new construction of farm structures, including production facilities such as, but not 8
756+limited to: farrowing sheds, free stall and stanchion barns, milking parlors, silos, poultry barns, 9
757+laying houses, fruit and vegetable storages, rooting cellars, propagation rooms, greenhouses, 10
758+packing rooms, machinery storage, seasonal farm worker housing, certified farm markets, bunker 11
759+and trench silos, feed storage sheds, and any other structures used in connection with commercial 12
760+farming. 13
761+(45)(46) Telecommunications carrier access service. Carrier access service or 14
762+telecommunications service when purchased by a telecommunications company from another 15
763+telecommunications company to facilitate the provision of telecommunications service. 16
764+(46)(47) Boats or vessels brought into the state exclusively for winter storage, maintenance, 17
765+repair, or sale. Notwithstanding the provisions of §§ 44-18-10, 44-18-11 and 44-18-20, the tax 18
766+imposed by § 44-18-20 is not applicable for the period commencing on the first day of October in 19
767+any year up to and including the 30th day of April next succeeding with respect to the use of any 20
768+boat or vessel within this state exclusively for purposes of: (i) Delivery of the vessel to a facility in 21
769+this state for storage, including dry storage and storage in water by means of apparatus preventing 22
770+ice damage to the hull, maintenance, or repair; (ii) The actual process of storage, maintenance, or 23
771+repair of the boat or vessel; or (iii) Storage for the purpose of selling the boat or vessel. 24
772+(47)(48) Jewelry display product. From the sale and from the storage, use, or other 25
773+consumption in this state of tangible personal property used to display any jewelry product; 26
774+provided that title to the jewelry display product is transferred by the jewelry manufacturer or seller 27
775+and that the jewelry display product is shipped out of state for use solely outside the state and is not 28
776+returned to the jewelry manufacturer or seller. 29
777+(48)(49) Boats or vessels generally. Notwithstanding the provisions of this chapter, the tax 30
778+imposed by §§ 44-18-20 and 44-18-18 shall not apply with respect to the sale and to the storage, 31
779+use, or other consumption in this state of any new or used boat. The exemption provided for in this 32
780+subdivision does not apply after October 1, 1993, unless prior to October 1, 1993, the federal ten 33
781+percent (10%) surcharge on luxury boats is repealed. 34
782+
783+
784+LC001650 - Page 22 of 29
785+(49)(50) Banks and regulated investment companies interstate toll-free calls. 1
786+Notwithstanding the provisions of this chapter, the tax imposed by this chapter does not apply to 2
787+the furnishing of interstate and international, toll-free terminating telecommunication service that 3
788+is used directly and exclusively by or for the benefit of an eligible company as defined in this 4
789+subdivision; provided that an eligible company employs on average during the calendar year no 5
790+less than five hundred (500) “full-time equivalent employees” as that term is defined in § 42-64.5-6
791+2. For purposes of this section, an “eligible company” means a “regulated investment company” as 7
792+that term is defined in the Internal Revenue Code of 1986, 26 U.S.C. § 851, or a corporation to the 8
793+extent the service is provided, directly or indirectly, to or on behalf of a regulated investment 9
794+company, an employee benefit plan, a retirement plan or a pension plan, or a state-chartered bank. 10
795+(50)(51) Mobile and manufactured homes generally. From the sale and from the storage, 11
796+use, or other consumption in this state of mobile and/or manufactured homes as defined and subject 12
797+to taxation pursuant to the provisions of chapter 44 of title 31. 13
798+(51)(52) Manufacturing business reconstruction materials. 14
799+(i) From the sale and from the storage, use, or other consumption in this state of lumber, 15
800+hardware, and other building materials used in the reconstruction of a manufacturing business 16
801+facility that suffers a disaster, as defined in this subdivision, in this state. “Disaster” means any 17
802+occurrence, natural or otherwise, that results in the destruction of sixty percent (60%) or more of 18
803+an operating manufacturing business facility within this state. “Disaster” does not include any 19
804+damage resulting from the willful act of the owner of the manufacturing business facility. 20
805+(ii) Manufacturing business facility includes, but is not limited to, the structures housing 21
806+the production and administrative facilities. 22
807+(iii) In the event a manufacturer has more than one manufacturing site in this state, the sixty 23
808+percent (60%) provision applies to the damages suffered at that one site. 24
809+(iv) To the extent that the costs of the reconstruction materials are reimbursed by insurance, 25
810+this exemption does not apply. 26
811+(52)(53) Tangible personal property and supplies used in the processing or preparation of 27
812+floral products and floral arrangements. From the sale, storage, use, or other consumption in this 28
813+state of tangible personal property or supplies purchased by florists, garden centers, or other like 29
814+producers or vendors of flowers, plants, floral products, and natural and artificial floral 30
815+arrangements that are ultimately sold with flowers, plants, floral products, and natural and artificial 31
816+floral arrangements or are otherwise used in the decoration, fabrication, creation, processing, or 32
817+preparation of flowers, plants, floral products, or natural and artificial floral arrangements, 33
818+including descriptive labels, stickers, and cards affixed to the flower, plant, floral product, or 34
819+
820+
821+LC001650 - Page 23 of 29
822+arrangement, artificial flowers, spray materials, floral paint and tint, plant shine, flower food, 1
823+insecticide, and fertilizers. 2
824+(53)(54) Horse food products. From the sale and from the storage, use, or other 3
825+consumption in this state of horse food products purchased by a person engaged in the business of 4
826+the boarding of horses. 5
827+(54)(55) Non-motorized recreational vehicles sold to nonresidents. 6
828+(i) From the sale, subsequent to June 30, 2003, of a non-motorized recreational vehicle to 7
829+a bona fide nonresident of this state who does not register the non-motorized recreational vehicle 8
830+in this state, whether the sale or delivery of the non-motorized recreational vehicle is made in this 9
831+state or at the place of residence of the nonresident; provided that a non-motorized recreational 10
832+vehicle sold to a bona fide nonresident whose state of residence does not allow a like exemption to 11
833+its nonresidents is not exempt from the tax imposed under § 44-18-20; provided, further, that in 12
834+that event the bona fide nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate 13
835+that would be imposed in his or her state of residence not to exceed the rate that would have been 14
836+imposed under § 44-18-20. Notwithstanding any other provisions of law, a licensed, non-motorized 15
837+recreational vehicle dealer shall add and collect the tax required under this subdivision and remit 16
838+the tax to the tax administrator under the provisions of chapters 18 and 19 of this title. Provided, 17
839+that when a Rhode Island licensed, non-motorized recreational vehicle dealer is required to add and 18
840+collect the sales and use tax on the sale of a non-motorized recreational vehicle to a bona fide 19
841+nonresident as provided in this section, the dealer in computing the tax takes into consideration the 20
842+law of the state of the nonresident as it relates to the trade-in of motor vehicles. 21
843+(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 22
844+require any licensed, non-motorized recreational vehicle dealer to keep records of sales to bona fide 23
845+nonresidents as the tax administrator deems reasonably necessary to substantiate the exemption 24
846+provided in this subdivision, including the affidavit of a licensed, non-motorized recreational 25
847+vehicle dealer that the purchaser of the non-motorized recreational vehicle was the holder of, and 26
848+had in his or her possession a valid out-of-state non-motorized recreational vehicle registration or 27
849+a valid out-of-state driver’s license. 28
850+(iii) Any nonresident who registers a non-motorized recreational vehicle in this state within 29
851+ninety (90) days of the date of its sale to him or her is deemed to have purchased the non-motorized 30
852+recreational vehicle for use, storage, or other consumption in this state, and is subject to, and liable 31
853+for, the use tax imposed under the provisions of § 44-18-20. 32
854+(iv) “Non-motorized recreational vehicle” means any portable dwelling designed and 33
855+constructed to be used as a temporary dwelling for travel, camping, recreational, and vacation use 34
856+
857+
858+LC001650 - Page 24 of 29
859+that is eligible to be registered for highway use, including, but not limited to, “pick-up coaches” or 1
860+“pick-up campers,” “travel trailers,” and “tent trailers” as those terms are defined in chapter 1 of 2
861+title 31. 3
862+(55)(56) Sprinkler and fire alarm systems in existing buildings. From the sale in this state 4
863+of sprinkler and fire alarm systems; emergency lighting and alarm systems; and the materials 5
864+necessary and attendant to the installation of those systems that are required in buildings and 6
865+occupancies existing therein in July 2003 in order to comply with any additional requirements for 7
866+such buildings arising directly from the enactment of the Comprehensive Fire Safety Act of 2003 8
867+and that are not required by any other provision of law or ordinance or regulation adopted pursuant 9
868+to that act. The exemption provided in this subdivision shall expire on December 31, 2008. 10
869+(56)(57) Aircraft. Notwithstanding the provisions of this chapter, the tax imposed by §§ 11
870+44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other 12
871+consumption in this state of any new or used aircraft or aircraft parts. 13
872+(57)(58) Renewable energy products. Notwithstanding any other provisions of Rhode 14
873+Island general laws, the following products shall also be exempt from sales tax: solar photovoltaic 15
874+modules or panels, or any module or panel that generates electricity from light; solar thermal 16
875+collectors, including, but not limited to, those manufactured with flat glass plates, extruded plastic, 17
876+sheet metal, and/or evacuated tubes; geothermal heat pumps, including both water-to-water and 18
877+water-to-air type pumps; wind turbines; towers used to mount wind turbines if specified by or sold 19
878+by a wind turbine manufacturer; DC to AC inverters that interconnect with utility power lines; and 20
879+manufactured mounting racks and ballast pans for solar collector, module, or panel installation. Not 21
880+to include materials that could be fabricated into such racks; monitoring and control equipment, if 22
881+specified or supplied by a manufacturer of solar thermal, solar photovoltaic, geothermal, or wind 23
882+energy systems or if required by law or regulation for such systems but not to include pumps, fans 24
883+or plumbing or electrical fixtures unless shipped from the manufacturer affixed to, or an integral 25
884+part of, another item specified on this list; and solar storage tanks that are part of a solar domestic 26
885+hot water system or a solar space heating system. If the tank comes with an external heat exchanger 27
886+it shall also be tax exempt, but a standard hot water tank is not exempt from state sales tax. 28
887+(58)(59) Returned property. The amount charged for property returned by customers upon 29
888+rescission of the contract of sale when the entire amount exclusive of handling charges paid for the 30
889+property is refunded in either cash or credit, and where the property is returned within one hundred 31
890+twenty (120) days from the date of delivery. 32
891+(59)(60) Dietary supplements. From the sale and from the storage, use, or other 33
892+consumption of dietary supplements as defined in § 44-18-7.1(l)(v), sold on prescriptions. 34
893+
894+
895+LC001650 - Page 25 of 29
896+(60)(61) Blood. From the sale and from the storage, use, or other consumption of human 1
897+blood. 2
898+(61)(62) Agricultural products for human consumption. From the sale and from the 3
899+storage, use, or other consumption of livestock and poultry of the kinds of products that ordinarily 4
900+constitute food for human consumption and of livestock of the kind the products of which ordinarily 5
901+constitute fibers for human use. 6
902+(62)(63) Diesel emission control technology. From the sale and use of diesel retrofit 7
903+technology that is required by § 31-47.3-4. 8
904+(63)(64) Feed for certain animals used in commercial farming. From the sale of feed for 9
905+animals as described in subsection (61) of this section. 10
906+(64)(65) Alcoholic beverages. From the sale and storage, use, or other consumption in this 11
907+state by a Class A licensee of alcoholic beverages, as defined in § 44-18-7.1, excluding beer and 12
908+malt beverages; provided, further, notwithstanding § 6-13-1 or any other general or public law to 13
909+the contrary, alcoholic beverages, as defined in § 44-18-7.1, shall not be subject to minimum 14
910+markup. 15
911+(65)(66) Seeds and plants used to grow food and food ingredients. From the sale, storage, 16
912+use, or other consumption in this state of seeds and plants used to grow food and food ingredients 17
913+as defined in § 44-18-7.1(l)(i). “Seeds and plants used to grow food and food ingredients” shall not 18
914+include marijuana seeds or plants. 19
915+(66)(67) Feminine hygiene products. From the sale and from the storage, use, or other 20
916+consumption of tampons, panty liners, menstrual cups, sanitary napkins, and other similar products 21
917+the principal use of which is feminine hygiene in connection with the menstrual cycle. 22
918+(67)(68) “Breast pump collection and storage supplies” means items of tangible personal 23
919+property used in conjunction with a breast pump to collect milk expressed from a human breast and 24
920+to store collected milk until it is ready for consumption. “Breast pump collection and storage 25
921+supplies” include, but are not limited to, breast shields and breast shield connectors; breast pump 26
922+tubes and tubing adaptors; breast pump valves and membranes; backflow protectors and backflow 27
923+protector adaptors; bottles and bottle caps specific to the operation of the breast pump; breast milk 28
924+storage bags; and related items sold as part of a breast pump kit pre-packaged by the breast pump 29
925+manufacturer. “Breast pump collection and storage supplies” does not include: bottles and bottle 30
926+caps not specific to the operation of the breast pump; breast pump travel bags and other similar 31
927+carrying accessories, including ice packs, labels, and other similar products, unless sold as part of 32
928+a breast pump kit pre-packed by the breast pump manufacturer; breast pump cleaning supplies, 33
929+unless sold as part of a breast pump kit pre-packaged by the breast pump manufacturer; nursing 34
930+
931+
932+LC001650 - Page 26 of 29
933+bras, bra pads, breast shells, and other similar products; and creams, ointments, and other similar 1
934+products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples. 2
935+(68)(69) Trade-in value of motorcycles. From the sale and from the storage, use, or other 3
936+consumption in this state of so much of the purchase price paid for a new or used motorcycle as is 4
937+allocated for a trade-in allowance on the motorcycle of the buyer given in trade to the seller, or of 5
938+the proceeds applicable only to the motorcycle as are received from the manufacturer of 6
939+motorcycles for the repurchase of the motorcycle whether the repurchase was voluntary or not 7
940+towards the purchase of a new or used motorcycle by the buyer. For the purpose of this subsection, 8
941+the word “motorcycle” means a motorcycle not used for hire and does not refer to any other type 9
942+of motor vehicle. 10
943+SECTION 8. Section 44-27-1 of the General Laws in Chapter 44-27 entitled "Taxation of 11
944+Farm, Forest, and Open Space Land" is hereby amended to read as follows: 12
945+44-27-1. Legislative declaration. 13
946+It is declared: 14
947+(1) That it is in the public interest to encourage the preservation of farm, forest, and open 15
948+space land in order to maintain a readily available source of food, and farm and forest products 16
949+close to the metropolitan areas of the state, to conserve the state’s natural resources, and to provide 17
950+for the welfare and happiness of the inhabitants of the state. 18
951+(2) That it is in the public interest to prevent the forced conversion of farm, forest, and open 19
952+space land to more intensive uses as the result of economic pressures caused by the assessment for 20
953+purposes of property taxation at values incompatible with their preservation as farm, forest, and 21
954+open space land. 22
955+(3) That the necessity in the public interest of the enactment of the provisions of this chapter 23
956+is a matter of legislative determination. 24
957+SECTION 9. Section 45-24-37 of the General Laws in Chapter 45-24 entitled "Zoning 25
958+Ordinances" is hereby amended to read as follows: 26
959+45-24-37. General provisions — Permitted uses. 27
960+(a) The zoning ordinance shall provide a listing of all land uses and/or performance 28
961+standards for uses that are permitted within the zoning use districts of the municipality. The 29
962+ordinance may provide for a procedure under which a proposed land use that is not specifically 30
963+listed may be presented by the property owner to the zoning board of review or to a local official 31
964+or agency charged with administration and enforcement of the ordinance for an evaluation and 32
965+determination of whether the proposed use is of a similar type, character, and intensity as a listed 33
966+permitted use. Upon such determination, the proposed use may be considered to be a permitted use. 34
967+
968+
969+LC001650 - Page 27 of 29
970+(b) Notwithstanding any other provision of this chapter, the following uses are permitted 1
971+uses within all residential zoning use districts of a municipality and all industrial and commercial 2
972+zoning use districts except where residential use is prohibited for public health or safety reasons: 3
973+(1) Households; 4
974+(2) Community residences; and 5
975+(3) Family daycare homes. 6
976+(c) Any time a building or other structure used for residential purposes, or a portion of a 7
977+building containing residential units, is rendered uninhabitable by virtue of a casualty such as fire 8
978+or flood, the owner of the property is allowed to park, temporarily, mobile and manufactured home, 9
979+or homes, as the need may be, elsewhere upon the land, for use and occupancy of the former 10
980+occupants for a period of up to twelve (12) months, or until the building or structure is rehabilitated 11
981+and otherwise made fit for occupancy. The property owner, or a properly designated agent of the 12
982+owner, is only allowed to cause the mobile and manufactured home, or homes, to remain 13
983+temporarily upon the land by making timely application to the local building official for the 14
984+purposes of obtaining the necessary permits to repair or rebuild the structure. 15
985+(d) Notwithstanding any other provision of this chapter, appropriate access for people with 16
986+disabilities to residential structures is allowed as a reasonable accommodation for any person(s) 17
987+residing, or intending to reside, in the residential structure. 18
988+(e) Notwithstanding any other provision of this chapter, an accessory dwelling unit in an 19
989+owner-occupied residence that complies with §§ 45-24-31 and 45-24-73 shall be permitted as a 20
990+reasonable accommodation for family members with disabilities or who are sixty-two (62) years of 21
991+age or older, or to accommodate other family members. 22
992+(f) When used in this section the terms “people with disabilities” or “member, or members, 23
993+with disabilities” means a person(s) who has a physical or mental impairment that substantially 24
994+limits one or more major life activities, as defined in § 42-87-1(7). 25
995+(g) Notwithstanding any other provisions of this chapter, plant agriculture is a permitted 26
996+use and forest product operations, as defined in § 2-28-4 are permitted uses within all zoning 27
997+districts of a municipality, including all industrial and commercial zoning districts, except where 28
998+prohibited for public health or safety reasons or the protection of wildlife habitat. 29
999+SECTION 10. Construction. This act, being necessary for the welfare of the state and its 30
1000+inhabitants, shall be construed liberally so as to effectuate its purposes. 31
1001+SECTION 11. Severability. If any clause, sentence, paragraph, section, or part of this act 32
1002+shall be adjudged by any court of competent jurisdiction to be invalid, that judgment shall not 33
1003+affect, impair, or invalidate the remainder of this act but shall be confined in its operation to the 34
1004+
1005+
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1007+clause, sentence, paragraph, section, or part directly involved in the controversy in which that 1
1008+judgment shall have been rendered. 2
1009+SECTION 12. This act shall take effect upon passage. 3
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3651016 EXPLANATION
3661017 BY THE LEGISLATIVE COUNCIL
3671018 OF
3681019 A N A C T
3691020 RELATING TO AGRICULTURE AND FORESTRY -- FORESTRY AND FOREST PRODUCT
3701021 OPERATIONS
3711022 ***
372-This act would create a new motor vehicle registration for "forestry vehicles" and would 1
373-provide that forest product operations are permitted uses within all zoning districts of a municipality 2
374-except where prohibited for public health or safety reasons or the protection of wildlife habitat. 3
375-This act would take effect upon passage. 4
1023+This act would establish sales and use tax exemptions for commercial forest product 1
1024+operations with gross sales of at least five thousand dollars ($5,000). The exemption is provided in 2
1025+two (2) levels with the distinction being operations generating less than fifty thousand dollars 3
1026+($50,000) in average sales would be limited to an exemption on motor vehicles up to five thousand 4
1027+dollars ($5,000) in value. Exempt would be machinery and equipment to include, but not limited 5
1028+to: sawmills, tractors, forklifts, log skidders, chainsaws and power generators. Additionally, the act 6
1029+would create a new motor vehicle registration for "forestry vehicles". Additionally, this act would 7
1030+provide that all forestry product operations machinery, including motor vehicles with forestry 8
1031+registration plates would be exempt from taxation. Municipalities may tax forestry product 9
1032+operations buildings at a rate that reflects the actual cost incurred by the municipality in providing 10
1033+services to these buildings. This act would also provide that forest product operations are permitted 11
1034+uses within all zoning districts of a municipality except where prohibited for public health or safety 12
1035+reasons or the protection of wildlife habitat. 13
1036+This act would take effect upon passage. 14
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