2023 -- H 6108
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LC002469
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S TATE OF RHODE IS LAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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A N A C T
RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND
COMPUTATION
Introduced By: Representatives Azzinaro, Lima, Slater, Costantino, and Hull
Date Introduced: March 03, 2023
Referred To: House Finance
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes - Liability 1
and Computation" is hereby amended by adding thereto the following section: 2
44-18-41. Tax credit on core charge attributable to recycling fee, deposit, or disposal 3
fee - Refund. 4
A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or 5
disposal fee for a component, part, or battery for automobile equipment may calculate a credit and 6
seek a refund from the department under this section in an amount equal to the sales tax paid. 7
SECTION 2. This act shall take effect upon passage. 8
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LC002469
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LC002469 - Page 2 of 2
EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND
COMPUTATION
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This act would grant a tax credit for any tax placed upon the sale of automobile parts which 1
have a core charge. 2
This act would take effect upon passage. 3
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LC002469
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