Imposes the sales tax on the purchase of animals from a breeder.
Prohibits the collection of sales tax on refundable deposits for batteries and core charges for motor vehicle equipment, parts or components.
Removes the exemption from the state hotel tax for residences rented in their entirety.
Creates a sales tax holiday on August 9 and 10, 2025.
Phases out the local meals and beverage tax by January 1, 2029.
Removes the exemption from the state hotel tax for residences rented in their entirety. Effective 1/1/2026.
Removes the exemption from the state hotel tax for residences rented in their entirety on a hosting platform on or after January 1, 2026, for a period of thirty (30) nights or less.
Establishes a restricted receipt account for the benefit of the Rhode Island public transit authority, funded by sales taxes collected from ride-share companies, which said sales taxes would be exempt from indirect cost recovery provisions.