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| 5 | 5 | 2023 -- H 6108 | |
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| 7 | 7 | LC002469 | |
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| 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 -- SALES AND USE TAXES -- LIABILITY AND | |
| 16 | 16 | COMPUTATION | |
| 17 | 17 | Introduced By: Representatives Azzinaro, Lima, Slater, Costantino, and Hull | |
| 18 | 18 | Date Introduced: March 03, 2023 | |
| 19 | 19 | Referred To: House Finance | |
| 20 | 20 | ||
| 21 | 21 | ||
| 22 | 22 | It is enacted by the General Assembly as follows: | |
| 23 | 23 | SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes - Liability 1 | |
| 24 | 24 | and Computation" is hereby amended by adding thereto the following section: 2 | |
| 25 | 25 | 44-18-41. Tax credit on core charge attributable to recycling fee, deposit, or disposal 3 | |
| 26 | 26 | fee - Refund. 4 | |
| 27 | 27 | A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or 5 | |
| 28 | 28 | disposal fee for a component, part, or battery for automobile equipment may calculate a credit and 6 | |
| 29 | 29 | seek a refund from the department under this section in an amount equal to the sales tax paid. 7 | |
| 30 | 30 | SECTION 2. This act shall take effect upon passage. 8 | |
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| 32 | 32 | LC002469 | |
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| 34 | 34 | ||
| 35 | 35 | ||
| 36 | 36 | LC002469 - Page 2 of 2 | |
| 37 | 37 | EXPLANATION | |
| 38 | 38 | BY THE LEGISLATIVE COUNCIL | |
| 39 | 39 | OF | |
| 40 | 40 | A N A C T | |
| 41 | 41 | RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND | |
| 42 | 42 | COMPUTATION | |
| 43 | 43 | *** | |
| 44 | 44 | This act would grant a tax credit for any tax placed upon the sale of automobile parts which 1 | |
| 45 | 45 | have a core charge. 2 | |
| 46 | 46 | This act would take effect upon passage. 3 | |
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| 48 | 48 | LC002469 | |
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