Rhode Island 2023 Regular Session

Rhode Island House Bill H6011 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3
4	4
5	5	2023 -- H 6011
6	6	========
7	7	LC002044
8	8	========
9	9	S TATE OF RHODE IS LAND
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2023
12	12	____________
13	13
14	14	A N A C T
15	15	RELATING TO TAXATION -- GUN SAFE TAX CREDIT
16	16	Introduced By: Representatives Vella-Wilkinson, Morales, Noret, Lima, and Solomon
17	17	Date Introduced: March 01, 2023
18	18	Referred To: House Finance
19	19
20	20
21	21	It is enacted by the General Assembly as follows:
22	22	SECTION 1. Title 44 of the General Laws entitled "TAXATION" is hereby amended by 1
23	23	adding thereto the following chapter: 2
24	24	CHAPTER 43.2 3
25	25	GUN SAFE TAX CREDIT 4
26	26	44-43.2-1. Definitions. 5
27	27	(1) "Qualified gun safe vault or cabinet" means a device specifically manufactured to store 6
28	28	guns and is made of steel or a material of equal or greater strength. 7
29	29	(2) "Safe gun storage or safety device" means a safe, gun safe, gun case, lockbox or other 8
30	30	devices that are designed to be or can be used to store a firearm and that is designed to be unlocked 9
31	31	only by means of a key, a combination or other similar means. 10
32	32	44-43.2-2. Gun safe tax credit. 11
33	33	(a) A taxpayer who purchase a qualified gun safe, vault or cabinet, used for purposes of 12
34	34	secure gun storage, shall be allowed a single tax credit, to be computed as provided in this chapter, 13
35	35	against the tax imposed by chapter 30 of this title. The amount of the credit shall be fifty percent 14
36	36	(50%) of the costs incurred solely and directly for the purchase, not to exceed five thousand dollars 15
37	37	($5,000). 16
38	38	(b) The purchaser shall provide the receipt(s) with all state tax returns that include a claim 17
39	39	for credit pursuant to the provisions of this chapter. 18
40	40	(c) Receipts for secure gun storage previously purchased may also be submitted for the tax 19
41	41
42	42
43	43	LC002044 - Page 2 of 20
44	44	credit provided the receptacle remains in use. 1
45	45	44-43.2-3. Rules and regulations. 2
46	46	The division of taxation shall promulgate rules and regulations to correspond with and 3
47	47	implement this section. 4
48	48	44-43.2-4. Sunset. 5
49	49	The provisions of this chapter will expire and sunset two (2) years after the effective date 6
50	50	of this chapter unless extended by the general assembly. 7
51	51	SECTION 2. Section 44-18-30 of the General Laws in Chapter 44-18 entitled "Sales and 8
52	52	Use Taxes — Liability and Computation" is hereby amended to read as follows: 9
53	53	44-18-30. Gross receipts exempt from sales and use taxes. 10
54	54	There are exempted from the taxes imposed by this chapter the following gross receipts: 11
55	55	(1) Sales and uses beyond constitutional power of state. From the sale and from the storage, 12
56	56	use, or other consumption in this state of tangible personal property the gross receipts from the sale 13
57	57	of which, or the storage, use, or other consumption of which, this state is prohibited from taxing 14
58	58	under the Constitution of the United States or under the constitution of this state. 15
59	59	(2) Newspapers. 16
60	60	(i) From the sale and from the storage, use, or other consumption in this state of any 17
61	61	newspaper. 18
62	62	(ii) “Newspaper” means an unbound publication printed on newsprint that contains news, 19
63	63	editorial comment, opinions, features, advertising matter, and other matters of public interest. 20
64	64	(iii) “Newspaper” does not include a magazine, handbill, circular, flyer, sales catalog, or 21
65	65	similar item unless the item is printed for, and distributed as, a part of a newspaper. 22
66	66	(3) School meals. From the sale and from the storage, use, or other consumption in this 23
67	67	state of meals served by public, private, or parochial schools, school districts, colleges, universities, 24
68	68	student organizations, and parent-teacher associations to the students or teachers of a school, 25
69	69	college, or university whether the meals are served by the educational institutions or by a food 26
70	70	service or management entity under contract to the educational institutions. 27
71	71	(4) Containers. 28
72	72	(i) From the sale and from the storage, use, or other consumption in this state of: 29
73	73	(A) Non-returnable containers, including boxes, paper bags, and wrapping materials that 30
74	74	are biodegradable and all bags and wrapping materials utilized in the medical and healing arts, 31
75	75	when sold without the contents to persons who place the contents in the container and sell the 32
76	76	contents with the container. 33
77	77	(B) Containers when sold with the contents if the sale price of the contents is not required 34
78	78
79	79
80	80	LC002044 - Page 3 of 20
81	81	to be included in the measure of the taxes imposed by this chapter. 1
82	82	(C) Returnable containers when sold with the contents in connection with a retail sale of 2
83	83	the contents or when resold for refilling. 3
84	84	(D) Keg and barrel containers, whether returnable or not, when sold to alcoholic beverage 4
85	85	producers who place the alcoholic beverages in the containers. 5
86	86	(ii) As used in this subdivision, the term “returnable containers” means containers of a kind 6
87	87	customarily returned by the buyer of the contents for reuse. All other containers are “non-returnable 7
88	88	containers.” 8
89	89	(5)(i) Charitable, educational, and religious organizations. From the sale to, as in defined 9
90	90	in this section, and from the storage, use, and other consumption in this state, or any other state of 10
91	91	the United States of America, of tangible personal property by hospitals not operated for a profit; 11
92	92	“educational institutions” as defined in subdivision (18) not operated for a profit; churches, 12
93	93	orphanages, and other institutions or organizations operated exclusively for religious or charitable 13
94	94	purposes; interest-free loan associations not operated for profit; nonprofit, organized sporting 14
95	95	leagues and associations and bands for boys and girls under the age of nineteen (19) years; the 15
96	96	following vocational student organizations that are state chapters of national vocational student 16
97	97	organizations: Distributive Education Clubs of America (DECA); Future Business Leaders of 17
98	98	America, Phi Beta Lambda (FBLA/PBL); Future Farmers of America (FFA); Future Homemakers 18
99	99	of America/Home Economics Related Occupations (FHA/HERD); Vocational Industrial Clubs of 19
100	100	America (VICA); organized nonprofit golden age and senior citizens clubs for men and women; 20
101	101	and parent-teacher associations; and from the sale, storage, use, and other consumption in this state, 21
102	102	of and by the Industrial Foundation of Burrillville, a Rhode Island domestic nonprofit corporation. 22
103	103	(ii) In the case of contracts entered into with the federal government, its agencies, or 23
104	104	instrumentalities, this state, or any other state of the United States of America, its agencies, any 24
105	105	city, town, district, or other political subdivision of the states; hospitals not operated for profit; 25
106	106	educational institutions not operated for profit; churches, orphanages, and other institutions or 26
107	107	organizations operated exclusively for religious or charitable purposes, the contractor may purchase 27
108	108	such materials and supplies (materials and/or supplies are defined as those that are essential to the 28
109	109	project) that are to be utilized in the construction of the projects being performed under the contracts 29
110	110	without payment of the tax. 30
111	111	(iii) The contractor shall not charge any sales or use tax to any exempt agency, institution, 31
112	112	or organization but shall in that instance provide his or her suppliers with certificates in the form 32
113	113	as determined by the division of taxation showing the reason for exemption and the contractor’s 33
114	114	records must substantiate the claim for exemption by showing the disposition of all property so 34
115	115
116	116
117	117	LC002044 - Page 4 of 20
118	118	purchased. If any property is then used for a nonexempt purpose, the contractor must pay the tax 1
119	119	on the property used. 2
120	120	(6) Gasoline. From the sale and from the storage, use, or other consumption in this state 3
121	121	of: (i) Gasoline and other products taxed under chapter 36 of title 31 and (ii) Fuels used for the 4
122	122	propulsion of airplanes. 5
123	123	(7) Purchase for manufacturing purposes. 6
124	124	(i) From the sale and from the storage, use, or other consumption in this state of computer 7
125	125	software, tangible personal property, electricity, natural gas, artificial gas, steam, refrigeration, and 8
126	126	water, when the property or service is purchased for the purpose of being manufactured into a 9
127	127	finished product for resale and becomes an ingredient, component, or integral part of the 10
128	128	manufactured, compounded, processed, assembled, or prepared product, or if the property or 11
129	129	service is consumed in the process of manufacturing for resale computer software, tangible personal 12
130	130	property, electricity, natural gas, artificial gas, steam, refrigeration, or water. 13
131	131	(ii) “Consumed” means destroyed, used up, or worn out to the degree or extent that the 14
132	132	property cannot be repaired, reconditioned, or rendered fit for further manufacturing use. 15
133	133	(iii) “Consumed” includes mere obsolescence. 16
134	134	(iv) “Manufacturing” means and includes: manufacturing, compounding, processing, 17
135	135	assembling, preparing, or producing. 18
136	136	(v) “Process of manufacturing” means and includes all production operations performed in 19
137	137	the producing or processing room, shop, or plant, insofar as the operations are a part of and 20
138	138	connected with the manufacturing for resale of tangible personal property, electricity, natural gas, 21
139	139	artificial gas, steam, refrigeration, or water and all production operations performed insofar as the 22
140	140	operations are a part of and connected with the manufacturing for resale of computer software. 23
141	141	(vi) “Process of manufacturing” does not mean or include administration operations such 24
142	142	as general office operations, accounting, collection, or sales promotion, nor does it mean or include 25
143	143	distribution operations that occur subsequent to production operations, such as handling, storing, 26
144	144	selling, and transporting the manufactured products, even though the administration and 27
145	145	distribution operations are performed by, or in connection with, a manufacturing business. 28
146	146	(8) State and political subdivisions. From the sale to, and from the storage, use, or other 29
147	147	consumption by, this state, any city, town, district, or other political subdivision of this state. Every 30
148	148	redevelopment agency created pursuant to chapter 31 of title 45 is deemed to be a subdivision of 31
149	149	the municipality where it is located. 32
150	150	(9) Food and food ingredients. From the sale and storage, use, or other consumption in this 33
151	151	state of food and food ingredients as defined in § 44-18-7.1(l). 34
152	152
153	153
154	154	LC002044 - Page 5 of 20
155	155	For the purposes of this exemption “food and food ingredients” shall not include candy, 1
156	156	soft drinks, dietary supplements, alcoholic beverages, tobacco, food sold through vending 2
157	157	machines, or prepared food, as those terms are defined in § 44-18-7.1, unless the prepared food is: 3
158	158	(i) Sold by a seller whose primary NAICS classification is manufacturing in sector 311, 4
159	159	except sub-sector 3118 (bakeries); 5
160	160	(ii) Sold in an unheated state by weight or volume as a single item; 6
161	161	(iii) Bakery items, including: bread, rolls, buns, biscuits, bagels, croissants, pastries, 7
162	162	donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas; and 8
163	163	is not sold with utensils provided by the seller, including: plates, knives, forks, spoons, 9
164	164	glasses, cups, napkins, or straws. 10
165	165	(10) Medicines, drugs, and durable medical equipment. From the sale and from the storage, 11
166	166	use, or other consumption in this state, of: 12
167	167	(i) “Drugs” as defined in § 44-18-7.1(h)(i), sold on prescriptions, medical oxygen, and 13
168	168	insulin whether or not sold on prescription. For purposes of this exemption drugs shall not include 14
169	169	over-the-counter drugs and grooming and hygiene products as defined in § 44-18-7.1(h)(iii). 15
170	170	(ii) Durable medical equipment as defined in § 44-18-7.1(k) for home use only, including, 16
171	171	but not limited to: syringe infusers, ambulatory drug delivery pumps, hospital beds, convalescent 17
172	172	chairs, and chair lifts. Supplies used in connection with syringe infusers and ambulatory drug 18
173	173	delivery pumps that are sold on prescription to individuals to be used by them to dispense or 19
174	174	administer prescription drugs, and related ancillary dressings and supplies used to dispense or 20
175	175	administer prescription drugs, shall also be exempt from tax. 21
176	176	(11) Prosthetic devices and mobility enhancing equipment. From the sale and from the 22
177	177	storage, use, or other consumption in this state, of prosthetic devices as defined in § 44-18-7.1(t), 23
178	178	sold on prescription, including, but not limited to: artificial limbs, dentures, spectacles, eyeglasses, 24
179	179	and artificial eyes; artificial hearing devices and hearing aids, whether or not sold on prescription; 25
180	180	and mobility enhancing equipment as defined in § 44-18-7.1(p), including wheelchairs, crutches, 26
181	181	and canes. 27
182	182	(12) Coffins, caskets, urns, shrouds and burial garments. From the sale and from the 28
183	183	storage, use, or other consumption in this state of coffins, caskets, burial containers, urns, urn liners, 29
184	184	urn vaults, grave liners, grave vaults, burial tent setups, prayer cards, shrouds, and other burial 30
185	185	garments that are ordinarily sold by a funeral director as part of the business of funeral directing. 31
186	186	(13) Motor vehicles sold to nonresidents. 32
187	187	(i) From the sale, subsequent to June 30, 1958, of a motor vehicle to a bona fide nonresident 33
188	188	of this state who does not register the motor vehicle in this state, whether the sale or delivery of the 34
189	189
190	190
191	191	LC002044 - Page 6 of 20
192	192	motor vehicle is made in this state or at the place of residence of the nonresident. A motor vehicle 1
193	193	sold to a bona fide nonresident whose state of residence does not allow a like exemption to its 2
194	194	nonresidents is not exempt from the tax imposed under § 44-18-20. In that event, the bona fide 3
195	195	nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate that would be imposed 4
196	196	in his or her state of residence not to exceed the rate that would have been imposed under § 44-18-5
197	197	20. Notwithstanding any other provisions of law, a licensed motor vehicle dealer shall add and 6
198	198	collect the tax required under this subdivision and remit the tax to the tax administrator under the 7
199	199	provisions of chapters 18 and 19 of this title. When a Rhode Island licensed, motor vehicle dealer 8
200	200	is required to add and collect the sales and use tax on the sale of a motor vehicle to a bona fide 9
201	201	nonresident as provided in this section, the dealer in computing the tax takes into consideration the 10
202	202	law of the state of the nonresident as it relates to the trade-in of motor vehicles. 11
203	203	(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 12
204	204	require any licensed motor vehicle dealer to keep records of sales to bona fide nonresidents as the 13
205	205	tax administrator deems reasonably necessary to substantiate the exemption provided in this 14
206	206	subdivision, including the affidavit of a licensed motor vehicle dealer that the purchaser of the 15
207	207	motor vehicle was the holder of, and had in his or her possession a valid out-of-state motor vehicle 16
208	208	registration or a valid out-of-state driver’s license. 17
209	209	(iii) Any nonresident who registers a motor vehicle in this state within ninety (90) days of 18
210	210	the date of its sale to him or her is deemed to have purchased the motor vehicle for use, storage, or 19
211	211	other consumption in this state, and is subject to, and liable for, the use tax imposed under the 20
212	212	provisions of § 44-18-20. 21
213	213	(14) Sales in public buildings by blind people. From the sale and from the storage, use, or 22
214	214	other consumption in all public buildings in this state of all products or wares by any person 23
215	215	licensed under § 40-9-11.1. 24
216	216	(15) Air and water pollution control facilities. From the sale, storage, use, or other 25
217	217	consumption in this state of tangible personal property or supplies acquired for incorporation into 26
218	218	or used and consumed in the operation of a facility, the primary purpose of which is to aid in the 27
219	219	control of the pollution or contamination of the waters or air of the state, as defined in chapter 12 28
220	220	of title 46 and chapter 23 of title 23, respectively, and that has been certified as approved for that 29
221	221	purpose by the director of environmental management. The director of environmental management 30
222	222	may certify to a portion of the tangible personal property or supplies acquired for incorporation 31
223	223	into those facilities or used and consumed in the operation of those facilities to the extent that that 32
224	224	portion has as its primary purpose the control of the pollution or contamination of the waters or air 33
225	225	of this state. As used in this subdivision, “facility” means any land, facility, device, building, 34
226	226
227	227
228	228	LC002044 - Page 7 of 20
229	229	machinery, or equipment. 1
230	230	(16) Camps. From the rental charged for living quarters, or sleeping, or housekeeping 2
231	231	accommodations at camps or retreat houses operated by religious, charitable, educational, or other 3
232	232	organizations and associations mentioned in subsection (5), or by privately owned and operated 4
233	233	summer camps for children. 5
234	234	(17) Certain institutions. From the rental charged for living or sleeping quarters in an 6
235	235	institution licensed by the state for the hospitalization, custodial, or nursing care of human beings. 7
236	236	(18) Educational institutions. From the rental charged by any educational institution for 8
237	237	living quarters, or sleeping, or housekeeping accommodations or other rooms or accommodations 9
238	238	to any student or teacher necessitated by attendance at an educational institution. “Educational 10
239	239	institution” as used in this section means an institution of learning not operated for profit that is 11
240	240	empowered to confer diplomas, educational, literary, or academic degrees; that has a regular 12
241	241	faculty, curriculum, and organized body of pupils or students in attendance throughout the usual 13
242	242	school year; that keeps and furnishes to students and others records required and accepted for 14
243	243	entrance to schools of secondary, collegiate, or graduate rank; and no part of the net earnings of 15
244	244	which inures to the benefit of any individual. 16
245	245	(19) Motor vehicle and adaptive equipment for persons with disabilities. 17
246	246	(i) From the sale of: (A) Special adaptations; (B) The component parts of the special 18
247	247	adaptations; or (C) A specially adapted motor vehicle; provided that the owner furnishes to the tax 19
248	248	administrator an affidavit of a licensed physician to the effect that the specially adapted motor 20
249	249	vehicle is necessary to transport a family member with a disability or where the vehicle has been 21
250	250	specially adapted to meet the specific needs of the person with a disability. This exemption applies 22
251	251	to not more than one motor vehicle owned and registered for personal, noncommercial use. 23
252	252	(ii) For the purpose of this subsection the term “special adaptations” includes, but is not 24
253	253	limited to: wheelchair lifts, wheelchair carriers, wheelchair ramps, wheelchair securements, hand 25
254	254	controls, steering devices, extensions, relocations, and crossovers of operator controls, power-26
255	255	assisted controls, raised tops or dropped floors, raised entry doors, or alternative signaling devices 27
256	256	to auditory signals. 28
257	257	(iii) From the sale of: (a) Special adaptations, (b) The component parts of the special 29
258	258	adaptations, for a “wheelchair accessible taxicab” as defined in § 39-14-1, and/or a “wheelchair 30
259	259	accessible public motor vehicle” as defined in § 39-14.1-1. 31
260	260	(iv) For the purpose of this subdivision the exemption for a “specially adapted motor 32
261	261	vehicle” means a use tax credit not to exceed the amount of use tax that would otherwise be due on 33
262	262	the motor vehicle, exclusive of any adaptations. The use tax credit is equal to the cost of the special 34
263	263
264	264
265	265	LC002044 - Page 8 of 20
266	266	adaptations, including installation. 1
267	267	(20) Heating fuels. From the sale and from the storage, use, or other consumption in this 2
268	268	state of every type of heating fuel. 3
269	269	(21) Electricity and gas. From the sale and from the storage, use, or other consumption in 4
270	270	this state of electricity and gas. 5
271	271	(22) Manufacturing machinery and equipment. 6
272	272	(i) From the sale and from the storage, use, or other consumption in this state of tools, dies, 7
273	273	molds, machinery, equipment (including replacement parts), and related items to the extent used in 8
274	274	an industrial plant in connection with the actual manufacture, conversion, or processing of tangible 9
275	275	personal property, or to the extent used in connection with the actual manufacture, conversion, or 10
276	276	processing of computer software as that term is utilized in industry numbers 7371, 7372, and 7373 11
277	277	in the standard industrial classification manual prepared by the Technical Committee on Industrial 12
278	278	Classification, Office of Statistical Standards, Executive Office of the President, United States 13
279	279	Bureau of the Budget, as revised from time to time, to be sold, or that machinery and equipment 14
280	280	used in the furnishing of power to an industrial manufacturing plant. For the purposes of this 15
281	281	subdivision, “industrial plant” means a factory at a fixed location primarily engaged in the 16
282	282	manufacture, conversion, or processing of tangible personal property to be sold in the regular 17
283	283	course of business; 18
284	284	(ii) Machinery and equipment and related items are not deemed to be used in connection 19
285	285	with the actual manufacture, conversion, or processing of tangible personal property, or in 20
286	286	connection with the actual manufacture, conversion, or processing of computer software as that 21
287	287	term is utilized in industry numbers 7371, 7372, and 7373 in the standard industrial classification 22
288	288	manual prepared by the Technical Committee on Industrial Classification, Office of Statistical 23
289	289	Standards, Executive Office of the President, United States Bureau of the Budget, as revised from 24
290	290	time to time, to be sold to the extent the property is used in administration or distribution operations; 25
291	291	(iii) Machinery and equipment and related items used in connection with the actual 26
292	292	manufacture, conversion, or processing of any computer software or any tangible personal property 27
293	293	that is not to be sold and that would be exempt under subdivision (7) or this subdivision if purchased 28
294	294	from a vendor or machinery and equipment and related items used during any manufacturing, 29
295	295	converting, or processing function is exempt under this subdivision even if that operation, function, 30
296	296	or purpose is not an integral or essential part of a continuous production flow or manufacturing 31
297	297	process; 32
298	298	(iv) Where a portion of a group of portable or mobile machinery is used in connection with 33
299	299	the actual manufacture, conversion, or processing of computer software or tangible personal 34
300	300
301	301
302	302	LC002044 - Page 9 of 20
303	303	property to be sold, as previously defined, that portion, if otherwise qualifying, is exempt under 1
304	304	this subdivision even though the machinery in that group is used interchangeably and not otherwise 2
305	305	identifiable as to use. 3
306	306	(23) Trade-in value of motor vehicles. From the sale and from the storage, use, or other 4
307	307	consumption in this state of so much of the purchase price paid for a new or used automobile as is 5
308	308	allocated for a trade-in allowance on the automobile of the buyer given in trade to the seller, or of 6
309	309	the proceeds applicable only to the automobile as are received from the manufacturer of 7
310	310	automobiles for the repurchase of the automobile whether the repurchase was voluntary or not 8
311	311	towards the purchase of a new or used automobile by the buyer. For the purpose of this subdivision, 9
312	312	the word “automobile” means a private passenger automobile not used for hire and does not refer 10
313	313	to any other type of motor vehicle. 11
314	314	(24) Precious metal bullion. 12
315	315	(i) From the sale and from the storage, use, or other consumption in this state of precious 13
316	316	metal bullion, substantially equivalent to a transaction in securities or commodities. 14
317	317	(ii) For purposes of this subdivision, “precious metal bullion” means any elementary 15
318	318	precious metal that has been put through a process of smelting or refining, including, but not limited 16
319	319	to: gold, silver, platinum, rhodium, and chromium, and that is in a state or condition that its value 17
320	320	depends upon its content and not upon its form. 18
321	321	(iii) The term does not include fabricated precious metal that has been processed or 19
322	322	manufactured for some one or more specific and customary industrial, professional, or artistic uses. 20
323	323	(25) Commercial vessels. From sales made to a commercial ship, barge, or other vessel of 21
324	324	fifty (50) tons burden or over, primarily engaged in interstate or foreign commerce, and from the 22
325	325	repair, alteration, or conversion of the vessels, and from the sale of property purchased for the use 23
326	326	of the vessels including provisions, supplies, and material for the maintenance and/or repair of the 24
327	327	vessels. 25
328	328	(26) Commercial fishing vessels. From the sale and from the storage, use, or other 26
329	329	consumption in this state of vessels and other watercraft that are in excess of five (5) net tons and 27
330	330	that are used exclusively for “commercial fishing,” as defined in this subdivision, and from the 28
331	331	repair, alteration, or conversion of those vessels and other watercraft, and from the sale of property 29
332	332	purchased for the use of those vessels and other watercraft including provisions, supplies, and 30
333	333	material for the maintenance and/or repair of the vessels and other watercraft and the boats nets, 31
334	334	cables, tackle, and other fishing equipment appurtenant to or used in connection with the 32
335	335	commercial fishing of the vessels and other watercraft. “Commercial fishing” means taking or 33
336	336	attempting to take any fish, shellfish, crustacea, or bait species with the intent of disposing of it for 34
337	337
338	338
339	339	LC002044 - Page 10 of 20
340	340	profit or by sale, barter, trade, or in commercial channels. The term does not include subsistence 1
341	341	fishing, i.e., the taking for personal use and not for sale or barter; or sport fishing; but shall include 2
342	342	vessels and other watercraft with a Rhode Island party and charter boat license issued by the 3
343	343	department of environmental management pursuant to § 20-2-27.1 that meet the following criteria: 4
344	344	(i) The operator must have a current United States Coast Guard (U.S.C.G.) license to carry 5
345	345	passengers for hire; (ii) U.S.C.G. vessel documentation in the coast wide fishery trade; (iii) 6
346	346	U.S.C.G. vessel documentation as to proof of Rhode Island home port status or a Rhode Island boat 7
347	347	registration to prove Rhode Island home port status; and (iv) The vessel must be used as a 8
348	348	commercial passenger carrying fishing vessel to carry passengers for fishing. The vessel must be 9
349	349	able to demonstrate that at least fifty percent (50%) of its annual gross income derives from charters 10
350	350	or provides documentation of a minimum of one hundred (100) charter trips annually; and (v) The 11
351	351	vessel must have a valid Rhode Island party and charter boat license. The tax administrator shall 12
352	352	implement the provisions of this subdivision by promulgating rules and regulations relating thereto. 13
353	353	(27) Clothing and footwear. From the sales of articles of clothing, including footwear, 14
354	354	intended to be worn or carried on or about the human body for sales prior to October 1, 2012. 15
355	355	Effective October 1, 2012, the exemption will apply to the sales of articles of clothing, including 16
356	356	footwear, intended to be worn or carried on or about the human body up to two hundred and fifty 17
357	357	dollars ($250) of the sales price per item. For the purposes of this section, “clothing or footwear” 18
358	358	does not include clothing accessories or equipment or special clothing or footwear primarily 19
359	359	designed for athletic activity or protective use as these terms are defined in § 44-18-7.1(f). In 20
360	360	recognition of the work being performed by the streamlined sales and use tax governing board, 21
361	361	upon passage of any federal law that authorizes states to require remote sellers to collect and remit 22
362	362	sales and use taxes, this unlimited exemption will apply as it did prior to October 1, 2012. The 23
363	363	unlimited exemption on sales of clothing and footwear shall take effect on the date that the state 24
364	364	requires remote sellers to collect and remit sales and use taxes. 25
365	365	(28) Water for residential use. From the sale and from the storage, use, or other 26
366	366	consumption in this state of water furnished for domestic use by occupants of residential premises. 27
367	367	(29) Bibles. [Unconstitutional; see Ahlburn v. Clark, 728 A.2d 449 (R.I. 1999); see Notes 28
368	368	to Decisions.] From the sale and from the storage, use, or other consumption in the state of any 29
369	369	canonized scriptures of any tax-exempt nonprofit religious organization including, but not limited 30
370	370	to, the Old Testament and the New Testament versions. 31
371	371	(30) Boats. 32
372	372	(i) From the sale of a boat or vessel to a bona fide nonresident of this state who does not 33
373	373	register the boat or vessel in this state or document the boat or vessel with the United States 34
374	374
375	375
376	376	LC002044 - Page 11 of 20
377	377	government at a home port within the state, whether the sale or delivery of the boat or vessel is 1
378	378	made in this state or elsewhere; provided, that the nonresident transports the boat within thirty (30) 2
379	379	days after delivery by the seller outside the state for use thereafter solely outside the state. 3
380	380	(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 4
381	381	require the seller of the boat or vessel to keep records of the sales to bona fide nonresidents as the 5
382	382	tax administrator deems reasonably necessary to substantiate the exemption provided in this 6
383	383	subdivision, including the affidavit of the seller that the buyer represented himself or herself to be 7
384	384	a bona fide nonresident of this state and of the buyer that he or she is a nonresident of this state. 8
385	385	(31) Youth activities equipment. From the sale, storage, use, or other consumption in this 9
386	386	state of items for not more than twenty dollars ($20.00) each by nonprofit Rhode Island 10
387	387	eleemosynary organizations, for the purposes of youth activities that the organization is formed to 11
388	388	sponsor and support; and by accredited elementary and secondary schools for the purposes of the 12
389	389	schools or of organized activities of the enrolled students. 13
390	390	(32) Farm equipment. From the sale and from the storage or use of machinery and 14
391	391	equipment used directly for commercial farming and agricultural production; including, but not 15
392	392	limited to: tractors, ploughs, harrows, spreaders, seeders, milking machines, silage conveyors, 16
393	393	balers, bulk milk storage tanks, trucks with farm plates, mowers, combines, irrigation equipment, 17
394	394	greenhouses and greenhouse coverings, graders and packaging machines, tools and supplies and 18
395	395	other farming equipment, including replacement parts appurtenant to or used in connection with 19
396	396	commercial farming and tools and supplies used in the repair and maintenance of farming 20
397	397	equipment. “Commercial farming” means the keeping or boarding of five (5) or more horses or the 21
398	398	production within this state of agricultural products, including, but not limited to, field or orchard 22
399	399	crops, livestock, dairy, and poultry, or their products, where the keeping, boarding, or production 23
400	400	provides at least two thousand five hundred dollars ($2,500) in annual gross sales to the operator, 24
401	401	whether an individual, a group, a partnership, or a corporation for exemptions issued prior to July 25
402	402	1, 2002. For exemptions issued or renewed after July 1, 2002, there shall be two (2) levels. Level I 26
403	403	shall be based on proof of annual, gross sales from commercial farming of at least twenty-five 27
404	404	hundred dollars ($2,500) and shall be valid for purchases subject to the exemption provided in this 28
405	405	subdivision except for motor vehicles with an excise tax value of five thousand dollars ($5,000) or 29
406	406	greater. Level II shall be based on proof of annual gross sales from commercial farming of at least 30
407	407	ten thousand dollars ($10,000) or greater and shall be valid for purchases subject to the exemption 31
408	408	provided in this subdivision including motor vehicles with an excise tax value of five thousand 32
409	409	dollars ($5,000) or greater. For the initial issuance of the exemptions, proof of the requisite amount 33
410	410	of annual gross sales from commercial farming shall be required for the prior year; for any renewal 34
411	411
412	412
413	413	LC002044 - Page 12 of 20
414	414	of an exemption granted in accordance with this subdivision at either level I or level II, proof of 1
415	415	gross annual sales from commercial farming at the requisite amount shall be required for each of 2
416	416	the prior two (2) years. Certificates of exemption issued or renewed after July 1, 2002, shall clearly 3
417	417	indicate the level of the exemption and be valid for four (4) years after the date of issue. This 4
418	418	exemption applies even if the same equipment is used for ancillary uses, or is temporarily used for 5
419	419	a non-farming or a non-agricultural purpose, but shall not apply to motor vehicles acquired after 6
420	420	July 1, 2002, unless the vehicle is a farm vehicle as defined pursuant to § 31-1-8 and is eligible for 7
421	421	registration displaying farm plates as provided for in § 31-3-31. 8
422	422	(33) Compressed air. From the sale and from the storage, use, or other consumption in the 9
423	423	state of compressed air. 10
424	424	(34) Flags. From the sale and from the storage, consumption, or other use in this state of 11
425	425	United States, Rhode Island or POW-MIA flags. 12
426	426	(35) Motor vehicle and adaptive equipment to certain veterans. From the sale of a motor 13
427	427	vehicle and adaptive equipment to and for the use of a veteran with a service-connected loss of or 14
428	428	the loss of use of a leg, foot, hand, or arm, or any veteran who is a double amputee, whether service 15
429	429	connected or not. The motor vehicle must be purchased by and especially equipped for use by the 16
430	430	qualifying veteran. Certificate of exemption or refunds of taxes paid is granted under rules or 17
431	431	regulations that the tax administrator may prescribe. 18
432	432	(36) Textbooks. From the sale and from the storage, use, or other consumption in this state 19
433	433	of textbooks by an “educational institution,” as defined in subsection (18) of this section, and any 20
434	434	educational institution within the purview of § 16-63-9(4), and used textbooks by any purveyor. 21
435	435	(37) Tangible personal property and supplies used in on-site hazardous waste recycling, 22
436	436	reuse, or treatment. From the sale, storage, use, or other consumption in this state of tangible 23
437	437	personal property or supplies used or consumed in the operation of equipment, the exclusive 24
438	438	function of which is the recycling, reuse, or recovery of materials (other than precious metals, as 25
439	439	defined in subdivision (24)(ii) of this section) from the treatment of “hazardous wastes,” as defined 26
440	440	in § 23-19.1-4, where the “hazardous wastes” are generated in Rhode Island solely by the same 27
441	441	taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the 28
442	442	taxpayer in Rhode Island. The taxpayer shall procure an order from the director of the department 29
443	443	of environmental management certifying that the equipment and/or supplies as used or consumed, 30
444	444	qualify for the exemption under this subdivision. If any information relating to secret processes or 31
445	445	methods of manufacture, production, or treatment is disclosed to the department of environmental 32
446	446	management only to procure an order, and is a “trade secret” as defined in § 28-21-10(b), it is not 33
447	447	open to public inspection or publicly disclosed unless disclosure is required under chapter 21 of 34
448	448
449	449
450	450	LC002044 - Page 13 of 20
451	451	title 28 or chapter 24.4 of title 23. 1
452	452	(38) Promotional and product literature of boat manufacturers. From the sale and from the 2
453	453	storage, use, or other consumption of promotional and product literature of boat manufacturers 3
454	454	shipped to points outside of Rhode Island that either: (i) Accompany the product that is sold; (ii) 4
455	455	Are shipped in bulk to out-of-state dealers for use in the sale of the product; or (iii) Are mailed to 5
456	456	customers at no charge. 6
457	457	(39) Food items paid for by food stamps. From the sale and from the storage, use, or other 7
458	458	consumption in this state of eligible food items payment for which is properly made to the retailer 8
459	459	in the form of U.S. government food stamps issued in accordance with the Food Stamp Act of 1977, 9
460	460	7 U.S.C. § 2011 et seq. 10
461	461	(40) Transportation charges. From the sale or hiring of motor carriers as defined in § 39-11
462	462	12-2(12) to haul goods, when the contract or hiring cost is charged by a motor freight tariff filed 12
463	463	with the Rhode Island public utilities commission on the number of miles driven or by the number 13
464	464	of hours spent on the job. 14
465	465	(41) Trade-in value of boats. From the sale and from the storage, use, or other consumption 15
466	466	in this state of so much of the purchase price paid for a new or used boat as is allocated for a trade-16
467	467	in allowance on the boat of the buyer given in trade to the seller or of the proceeds applicable only 17
468	468	to the boat as are received from an insurance claim as a result of a stolen or damaged boat, towards 18
469	469	the purchase of a new or used boat by the buyer. 19
470	470	(42) Equipment used for research and development. From the sale and from the storage, 20
471	471	use, or other consumption of equipment to the extent used for research and development purposes 21
472	472	by a qualifying firm. For the purposes of this subsection, “qualifying firm” means a business for 22
473	473	which the use of research and development equipment is an integral part of its operation and 23
474	474	“equipment” means scientific equipment, computers, software, and related items. 24
475	475	(43) Coins. From the sale and from the other consumption in this state of coins having 25
476	476	numismatic or investment value. 26
477	477	(44) Farm structure construction materials. Lumber, hardware, and other materials used in 27
478	478	the new construction of farm structures, including production facilities such as, but not limited to: 28
479	479	farrowing sheds, free stall and stanchion barns, milking parlors, silos, poultry barns, laying houses, 29
480	480	fruit and vegetable storages, rooting cellars, propagation rooms, greenhouses, packing rooms, 30
481	481	machinery storage, seasonal farm worker housing, certified farm markets, bunker and trench silos, 31
482	482	feed storage sheds, and any other structures used in connection with commercial farming. 32
483	483	(45) Telecommunications carrier access service. Carrier access service or 33
484	484	telecommunications service when purchased by a telecommunications company from another 34
485	485
486	486
487	487	LC002044 - Page 14 of 20
488	488	telecommunications company to facilitate the provision of telecommunications service. 1
489	489	(46) Boats or vessels brought into the state exclusively for winter storage, maintenance, 2
490	490	repair, or sale. Notwithstanding the provisions of §§ 44-18-10, 44-18-11 and 44-18-20, the tax 3
491	491	imposed by § 44-18-20 is not applicable for the period commencing on the first day of October in 4
492	492	any year up to and including the 30th day of April next succeeding with respect to the use of any 5
493	493	boat or vessel within this state exclusively for purposes of: (i) Delivery of the vessel to a facility in 6
494	494	this state for storage, including dry storage and storage in water by means of apparatus preventing 7
495	495	ice damage to the hull, maintenance, or repair; (ii) The actual process of storage, maintenance, or 8
496	496	repair of the boat or vessel; or (iii) Storage for the purpose of selling the boat or vessel. 9
497	497	(47) Jewelry display product. From the sale and from the storage, use, or other 10
498	498	consumption in this state of tangible personal property used to display any jewelry product; 11
499	499	provided that title to the jewelry display product is transferred by the jewelry manufacturer or seller 12
500	500	and that the jewelry display product is shipped out of state for use solely outside the state and is not 13
501	501	returned to the jewelry manufacturer or seller. 14
502	502	(48) Boats or vessels generally. Notwithstanding the provisions of this chapter, the tax 15
503	503	imposed by §§ 44-18-20 and 44-18-18 shall not apply with respect to the sale and to the storage, 16
504	504	use, or other consumption in this state of any new or used boat. The exemption provided for in this 17
505	505	subdivision does not apply after October 1, 1993, unless prior to October 1, 1993, the federal ten 18
506	506	percent (10%) surcharge on luxury boats is repealed. 19
507	507	(49) Banks and regulated investment companies interstate toll-free calls. Notwithstanding 20
508	508	the provisions of this chapter, the tax imposed by this chapter does not apply to the furnishing of 21
509	509	interstate and international, toll-free terminating telecommunication service that is used directly 22
510	510	and exclusively by or for the benefit of an eligible company as defined in this subdivision; provided 23
511	511	that an eligible company employs on average during the calendar year no less than five hundred 24
512	512	(500) “full-time equivalent employees” as that term is defined in § 42-64.5-2. For purposes of this 25
513	513	section, an “eligible company” means a “regulated investment company” as that term is defined in 26
514	514	the Internal Revenue Code of 1986, 26 U.S.C. § 851, or a corporation to the extent the service is 27
515	515	provided, directly or indirectly, to or on behalf of a regulated investment company, an employee 28
516	516	benefit plan, a retirement plan or a pension plan, or a state-chartered bank. 29
517	517	(50) Mobile and manufactured homes generally. From the sale and from the storage, use, 30
518	518	or other consumption in this state of mobile and/or manufactured homes as defined and subject to 31
519	519	taxation pursuant to the provisions of chapter 44 of title 31. 32
520	520	(51) Manufacturing business reconstruction materials. 33
521	521	(i) From the sale and from the storage, use, or other consumption in this state of lumber, 34
522	522
523	523
524	524	LC002044 - Page 15 of 20
525	525	hardware, and other building materials used in the reconstruction of a manufacturing business 1
526	526	facility that suffers a disaster, as defined in this subdivision, in this state. “Disaster” means any 2
527	527	occurrence, natural or otherwise, that results in the destruction of sixty percent (60%) or more of 3
528	528	an operating manufacturing business facility within this state. “Disaster” does not include any 4
529	529	damage resulting from the willful act of the owner of the manufacturing business facility. 5
530	530	(ii) Manufacturing business facility includes, but is not limited to, the structures housing 6
531	531	the production and administrative facilities. 7
532	532	(iii) In the event a manufacturer has more than one manufacturing site in this state, the sixty 8
533	533	percent (60%) provision applies to the damages suffered at that one site. 9
534	534	(iv) To the extent that the costs of the reconstruction materials are reimbursed by insurance, 10
535	535	this exemption does not apply. 11
536	536	(52) Tangible personal property and supplies used in the processing or preparation of floral 12
537	537	products and floral arrangements. From the sale, storage, use, or other consumption in this state of 13
538	538	tangible personal property or supplies purchased by florists, garden centers, or other like producers 14
539	539	or vendors of flowers, plants, floral products, and natural and artificial floral arrangements that are 15
540	540	ultimately sold with flowers, plants, floral products, and natural and artificial floral arrangements 16
541	541	or are otherwise used in the decoration, fabrication, creation, processing, or preparation of flowers, 17
542	542	plants, floral products, or natural and artificial floral arrangements, including descriptive labels, 18
543	543	stickers, and cards affixed to the flower, plant, floral product, or arrangement, artificial flowers, 19
544	544	spray materials, floral paint and tint, plant shine, flower food, insecticide, and fertilizers. 20
545	545	(53) Horse food products. From the sale and from the storage, use, or other consumption 21
546	546	in this state of horse food products purchased by a person engaged in the business of the boarding 22
547	547	of horses. 23
548	548	(54) Non-motorized recreational vehicles sold to nonresidents. 24
549	549	(i) From the sale, subsequent to June 30, 2003, of a non-motorized recreational vehicle to 25
550	550	a bona fide nonresident of this state who does not register the non-motorized recreational vehicle 26
551	551	in this state, whether the sale or delivery of the non-motorized recreational vehicle is made in this 27
552	552	state or at the place of residence of the nonresident; provided that a non-motorized recreational 28
553	553	vehicle sold to a bona fide nonresident whose state of residence does not allow a like exemption to 29
554	554	its nonresidents is not exempt from the tax imposed under § 44-18-20; provided, further, that in 30
555	555	that event the bona fide nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate 31
556	556	that would be imposed in his or her state of residence not to exceed the rate that would have been 32
557	557	imposed under § 44-18-20. Notwithstanding any other provisions of law, a licensed, non-motorized 33
558	558	recreational vehicle dealer shall add and collect the tax required under this subdivision and remit 34
559	559
560	560
561	561	LC002044 - Page 16 of 20
562	562	the tax to the tax administrator under the provisions of chapters 18 and 19 of this title. Provided, 1
563	563	that when a Rhode Island licensed, non-motorized recreational vehicle dealer is required to add and 2
564	564	collect the sales and use tax on the sale of a non-motorized recreational vehicle to a bona fide 3
565	565	nonresident as provided in this section, the dealer in computing the tax takes into consideration the 4
566	566	law of the state of the nonresident as it relates to the trade-in of motor vehicles. 5
567	567	(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 6
568	568	require any licensed, non-motorized recreational vehicle dealer to keep records of sales to bona fide 7
569	569	nonresidents as the tax administrator deems reasonably necessary to substantiate the exemption 8
570	570	provided in this subdivision, including the affidavit of a licensed, non-motorized recreational 9
571	571	vehicle dealer that the purchaser of the non-motorized recreational vehicle was the holder of, and 10
572	572	had in his or her possession a valid out-of-state non-motorized recreational vehicle registration or 11
573	573	a valid out-of-state driver’s license. 12
574	574	(iii) Any nonresident who registers a non-motorized recreational vehicle in this state within 13
575	575	ninety (90) days of the date of its sale to him or her is deemed to have purchased the non-motorized 14
576	576	recreational vehicle for use, storage, or other consumption in this state, and is subject to, and liable 15
577	577	for, the use tax imposed under the provisions of § 44-18-20. 16
578	578	(iv) “Non-motorized recreational vehicle” means any portable dwelling designed and 17
579	579	constructed to be used as a temporary dwelling for travel, camping, recreational, and vacation use 18
580	580	that is eligible to be registered for highway use, including, but not limited to, “pick-up coaches” or 19
581	581	“pick-up campers,” “travel trailers,” and “tent trailers” as those terms are defined in chapter 1 of 20
582	582	title 31. 21
583	583	(55) Sprinkler and fire alarm systems in existing buildings. From the sale in this state of 22
584	584	sprinkler and fire alarm systems; emergency lighting and alarm systems; and the materials 23
585	585	necessary and attendant to the installation of those systems that are required in buildings and 24
586	586	occupancies existing therein in July 2003 in order to comply with any additional requirements for 25
587	587	such buildings arising directly from the enactment of the Comprehensive Fire Safety Act of 2003 26
588	588	and that are not required by any other provision of law or ordinance or regulation adopted pursuant 27
589	589	to that act. The exemption provided in this subdivision shall expire on December 31, 2008. 28
590	590	(56) Aircraft. Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-29
591	591	18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other 30
592	592	consumption in this state of any new or used aircraft or aircraft parts. 31
593	593	(57) Renewable energy products. Notwithstanding any other provisions of Rhode Island 32
594	594	general laws, the following products shall also be exempt from sales tax: solar photovoltaic 33
595	595	modules or panels, or any module or panel that generates electricity from light; solar thermal 34
596	596
597	597
598	598	LC002044 - Page 17 of 20
599	599	collectors, including, but not limited to, those manufactured with flat glass plates, extruded plastic, 1
600	600	sheet metal, and/or evacuated tubes; geothermal heat pumps, including both water-to-water and 2
601	601	water-to-air type pumps; wind turbines; towers used to mount wind turbines if specified by or sold 3
602	602	by a wind turbine manufacturer; DC to AC inverters that interconnect with utility power lines; and 4
603	603	manufactured mounting racks and ballast pans for solar collector, module, or panel installation. Not 5
604	604	to include materials that could be fabricated into such racks; monitoring and control equipment, if 6
605	605	specified or supplied by a manufacturer of solar thermal, solar photovoltaic, geothermal, or wind 7
606	606	energy systems or if required by law or regulation for such systems but not to include pumps, fans 8
607	607	or plumbing or electrical fixtures unless shipped from the manufacturer affixed to, or an integral 9
608	608	part of, another item specified on this list; and solar storage tanks that are part of a solar domestic 10
609	609	hot water system or a solar space heating system. If the tank comes with an external heat exchanger 11
610	610	it shall also be tax exempt, but a standard hot water tank is not exempt from state sales tax. 12
611	611	(58) Returned property. The amount charged for property returned by customers upon 13
612	612	rescission of the contract of sale when the entire amount exclusive of handling charges paid for the 14
613	613	property is refunded in either cash or credit, and where the property is returned within one hundred 15
614	614	twenty (120) days from the date of delivery. 16
615	615	(59) Dietary supplements. From the sale and from the storage, use, or other consumption 17
616	616	of dietary supplements as defined in § 44-18-7.1(l)(v), sold on prescriptions. 18
617	617	(60) Blood. From the sale and from the storage, use, or other consumption of human blood. 19
618	618	(61) Agricultural products for human consumption. From the sale and from the storage, 20
619	619	use, or other consumption of livestock and poultry of the kinds of products that ordinarily constitute 21
620	620	food for human consumption and of livestock of the kind the products of which ordinarily constitute 22
621	621	fibers for human use. 23
622	622	(62) Diesel emission control technology. From the sale and use of diesel retrofit 24
623	623	technology that is required by § 31-47.3-4. 25
624	624	(63) Feed for certain animals used in commercial farming. From the sale of feed for 26
625	625	animals as described in subsection (61) of this section. 27
626	626	(64) Alcoholic beverages. From the sale and storage, use, or other consumption in this 28
627	627	state by a Class A licensee of alcoholic beverages, as defined in § 44-18-7.1, excluding beer and 29
628	628	malt beverages; provided, further, notwithstanding § 6-13-1 or any other general or public law to 30
629	629	the contrary, alcoholic beverages, as defined in § 44-18-7.1, shall not be subject to minimum 31
630	630	markup. 32
631	631	(65) Seeds and plants used to grow food and food ingredients. From the sale, storage, use, 33
632	632	or other consumption in this state of seeds and plants used to grow food and food ingredients as 34
633	633
634	634
635	635	LC002044 - Page 18 of 20
636	636	defined in § 44-18-7.1(l)(i). “Seeds and plants used to grow food and food ingredients” shall not 1
637	637	include marijuana seeds or plants. 2
638	638	(66) Feminine hygiene products. From the sale and from the storage, use, or other 3
639	639	consumption of tampons, panty liners, menstrual cups, sanitary napkins, and other similar products 4
640	640	the principal use of which is feminine hygiene in connection with the menstrual cycle. 5
641	641	(67) “Breast pump collection and storage supplies” means items of tangible personal 6
642	642	property used in conjunction with a breast pump to collect milk expressed from a human breast and 7
643	643	to store collected milk until it is ready for consumption. “Breast pump collection and storage 8
644	644	supplies” include, but are not limited to, breast shields and breast shield connectors; breast pump 9
645	645	tubes and tubing adaptors; breast pump valves and membranes; backflow protectors and backflow 10
646	646	protector adaptors; bottles and bottle caps specific to the operation of the breast pump; breast milk 11
647	647	storage bags; and related items sold as part of a breast pump kit pre-packaged by the breast pump 12
648	648	manufacturer. “Breast pump collection and storage supplies” does not include: bottles and bottle 13
649	649	caps not specific to the operation of the breast pump; breast pump travel bags and other similar 14
650	650	carrying accessories, including ice packs, labels, and other similar products, unless sold as part of 15
651	651	a breast pump kit pre-packed by the breast pump manufacturer; breast pump cleaning supplies, 16
652	652	unless sold as part of a breast pump kit pre-packaged by the breast pump manufacturer; nursing 17
653	653	bras, bra pads, breast shells, and other similar products; and creams, ointments, and other similar 18
654	654	products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples. 19
655	655	(68) Trade-in value of motorcycles. From the sale and from the storage, use, or other 20
656	656	consumption in this state of so much of the purchase price paid for a new or used motorcycle as is 21
657	657	allocated for a trade-in allowance on the motorcycle of the buyer given in trade to the seller, or of 22
658	658	the proceeds applicable only to the motorcycle as are received from the manufacturer of 23
659	659	motorcycles for the repurchase of the motorcycle whether the repurchase was voluntary or not 24
660	660	towards the purchase of a new or used motorcycle by the buyer. For the purpose of this subsection, 25
661	661	the word “motorcycle” means a motorcycle not used for hire and does not refer to any other type 26
662	662	of motor vehicle. 27
663	663	(69) Qualified gun safe, vault or cabinet. From the sale and from the storage, use or other 28
664	664	consumption in this state of a qualified gun safe, vault or cabinet. For the purposes of this section, 29
665	665	qualified gun safe, vault or cabinet means a device specifically designed to store guns and made of 30
666	666	steel or a material of equal strength. The provisions of this section shall expire and sunset two (2) 31
667	667	years after the effective date of this section. 32
668	668
669	669
670	670	LC002044 - Page 19 of 20
671	671	SECTION 3. This act shall take effect upon passage 1
672	672	========
673	673	LC002044
674	674	========
675	675
676	676
677	677	LC002044 - Page 20 of 20
678	678	EXPLANATION
679	679	BY THE LEGISLATIVE COUNCIL
680	680	OF
681	681	A N A C T
682	682	RELATING TO TAXATION -- GUN SAFE TAX CREDIT
683	683	***
684	684	This act would create a tax credit for fifty percent (50%) of the cost of a qualified gun safe, 1
685	685	vault or cabinet, not to exceed five thousand dollars ($5,000) even if purchased prior to the effective 2
686	686	date of the tax credit. This act would also exempt the devices from the sales tax and all provisions 3
687	687	of this act would expire and sunset two (2) years after the effective date of this act. 4
688	688	This act would take effect upon passage. 5
689	689	========
690	690	LC002044
691	691	========