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| 4 | 4 | | |
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| 5 | 5 | | 2023 -- H 5805 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC001775 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S TATE OF RHODE IS LAND |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION |
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| 16 | 16 | | Introduced By: Representatives J. Brien, Corvese, Baginski, Chippendale, Serpa, |
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| 17 | 17 | | Cardillo, Phillips, and Newberry |
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| 18 | 18 | | Date Introduced: February 22, 2023 |
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| 19 | 19 | | Referred To: House Finance |
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| 20 | 20 | | |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by 1 |
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| 24 | 24 | | adding thereto the following chapter: 2 |
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| 25 | 25 | | CHAPTER 19.1 3 |
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| 26 | 26 | | SALES AND USE TAX HOLIDAY 4 |
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| 27 | 27 | | 44-19.1-1. Declaration of necessity. 5 |
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| 28 | 28 | | In consideration of the fact that other states have had sales tax holidays which have been 6 |
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| 29 | 29 | | successful in stimulating their respective economies, and it is expected that a similar stimulation to 7 |
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| 30 | 30 | | the Rhode Island economy would occur as a result of a sales tax holiday in Rhode Island, such a 8 |
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| 31 | 31 | | sales tax holiday is afforded by this chapter. 9 |
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| 32 | 32 | | 44-19.1-2. Applicability of Definitions. 10 |
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| 33 | 33 | | Except where the context otherwise requires, the terms used in this chapter shall have the 11 |
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| 34 | 34 | | same meaning as in chapters 13, 18 and 19 of title 44. 12 |
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| 35 | 35 | | 44-19.1-3. Sales Tax Holiday defined. 13 |
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| 36 | 36 | | For the purposes of this chapter, the term “sales tax holiday” means the second Saturday 14 |
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| 37 | 37 | | and Sunday of July every year. 15 |
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| 38 | 38 | | 44-19.1-4. Tax Holiday Sales. 16 |
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| 39 | 39 | | Notwithstanding any other provision of the general laws to the contrary, during a sales tax 17 |
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| 40 | 40 | | holiday, a sales and use tax shall not be imposed upon any non-business retail sale made by a 18 |
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| 41 | 41 | | retailer located in Rhode Island, except for the following: 19 |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 44 | 44 | | LC001775 - Page 2 of 3 |
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| 45 | 45 | | (a) The sale of telecommunication services; 1 |
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| 46 | 46 | | (b) The sale of cigarettes or other tobacco products taxed under chapter 20 of title 44; 2 |
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| 47 | 47 | | (c) The sale of meals and/or beverages as described in § 44-18-18.1; 3 |
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| 48 | 48 | | (d) The sale of motor vehicles; 4 |
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| 49 | 49 | | (e) The rental of living quarters; 5 |
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| 50 | 50 | | (f) The furnishing of service for transmission of messages by telegraph, cable, or radio and 6 |
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| 51 | 51 | | the furnishing of community antenna television, subscription television, and cable television 7 |
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| 52 | 52 | | services; and 8 |
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| 53 | 53 | | (g) The sale of a single item whose price is in excess of two thousand five hundred dollars 9 |
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| 54 | 54 | | ($2,500). 10 |
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| 55 | 55 | | 44-19.1-5. Retailers collection requirements. 11 |
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| 56 | 56 | | Notwithstanding any other provision of the general laws to the contrary, during a sales tax 12 |
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| 57 | 57 | | holiday a retailer in Rhode Island shall not add to the sales price or collect from any non-business 13 |
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| 58 | 58 | | purchaser a sales or use tax upon any retail sale described in § 44-19.1-4. Although the tax 14 |
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| 59 | 59 | | administrator shall not require any retailer in Rhode Island to collect and pay sales and use tax upon 15 |
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| 60 | 60 | | such retail sales made during the sales tax holiday, any sales or use tax erroneously or improperly 16 |
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| 61 | 61 | | collected during a sales tax holiday shall be remitted to the division of taxation. 17 |
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| 62 | 62 | | 44-19.1-6. Retailers reporting requirements. 18 |
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| 63 | 63 | | Reporting requirements imposed upon retailers, by law or by regulation, including, but not 19 |
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| 64 | 64 | | limited to, the requirements for filing returns required by chapters 18 and 19 of title 44, shall remain 20 |
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| 65 | 65 | | in effect for sales during the sales tax holiday, unless changed by the tax administrator in 21 |
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| 66 | 66 | | instructions, forms, rules or regulations as provided for in § 44-19.1–7. 22 |
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| 67 | 67 | | 44-19.1-7. Rules and Regulations - Forms. 23 |
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| 68 | 68 | | The tax administrator may adopt rules and regulations to carry into effect the provisions of 24 |
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| 69 | 69 | | this chapter. The tax administrator may prescribe and furnish any forms and instructions necessary 25 |
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| 70 | 70 | | or proper for the administration of this chapter. 26 |
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| 71 | 71 | | SECTION 2. This act shall take effect upon passage. 27 |
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| 73 | 73 | | LC001775 |
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| 76 | 76 | | |
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| 77 | 77 | | LC001775 - Page 3 of 3 |
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| 78 | 78 | | EXPLANATION |
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| 79 | 79 | | BY THE LEGISLATIVE COUNCIL |
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| 80 | 80 | | OF |
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| 81 | 81 | | A N A C T |
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| 82 | 82 | | RELATING TO TAXATION |
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| 83 | 83 | | *** |
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| 84 | 84 | | This act would create a sales and use tax holiday for the second Saturday and Sunday in 1 |
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| 85 | 85 | | July, annually. 2 |
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| 86 | 86 | | This act would take effect upon passage. 3 |
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| 87 | 87 | | ======== |
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| 88 | 88 | | LC001775 |
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| 89 | 89 | | ======== |
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