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| 5 | 5 | | 2023 -- S 0076 |
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| 7 | 7 | | LC000945 |
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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 -- SALES AND USE TAXES -- LIABILITY AND |
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| 16 | 16 | | COMPUTATION |
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| 17 | 17 | | Introduced By: Senators de la Cruz, Rogers, E Morgan, DeLuca, and Paolino |
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| 18 | 18 | | Date Introduced: February 01, 2023 |
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| 19 | 19 | | Referred To: Senate 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. Section 44-18-18 of the General Laws in Chapter 44-18 entitled "Sales and 1 |
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| 24 | 24 | | Use Taxes — Liability and Computation" is hereby amended to read as follows: 2 |
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| 25 | 25 | | 44-18-18. Sales tax imposed. 3 |
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| 26 | 26 | | A tax is imposed upon sales at retail in this state, including charges for rentals of living 4 |
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| 27 | 27 | | quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six 5 |
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| 28 | 28 | | percent (6%) five percent (5%) of the gross receipts of the retailer from the sales or rental charges; 6 |
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| 29 | 29 | | provided, that the tax imposed on charges for the rentals applies only to the first period of not 7 |
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| 30 | 30 | | exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period 8 |
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| 31 | 31 | | commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator 9 |
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| 32 | 32 | | by the retailer at the time and in the manner provided. Excluded from this tax are those living 10 |
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| 33 | 33 | | quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for 11 |
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| 34 | 34 | | the living quarters which lease covers a rental period of twelve (12) months or more. 12 |
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| 35 | 35 | | SECTION 2. This act shall take effect upon passage. 13 |
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| 36 | 36 | | ======== |
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| 37 | 37 | | LC000945 |
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| 38 | 38 | | ======== |
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| 40 | 40 | | |
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| 41 | 41 | | LC000945 - Page 2 of 2 |
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| 42 | 42 | | EXPLANATION |
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| 43 | 43 | | BY THE LEGISLATIVE COUNCIL |
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| 44 | 44 | | OF |
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| 45 | 45 | | A N A C T |
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| 46 | 46 | | RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND |
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| 47 | 47 | | COMPUTATION |
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| 48 | 48 | | *** |
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| 49 | 49 | | This act would reduce the sales tax rate to five percent (5%). 1 |
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| 50 | 50 | | This act would take effect upon passage. 2 |
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| 51 | 51 | | ======== |
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| 52 | 52 | | LC000945 |
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| 53 | 53 | | ======== |
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