Rhode Island 2025 Regular Session

Rhode Island Senate Bill S0434 Compare Versions

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

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5	5	2025 -- S 0434
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7	7	LC001723
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9	9	S T A T E O F R H O D E I S L A N D
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2025
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: Senators de la Cruz, Rogers, Paolino, Ciccone, Dimitri, and Tikoian
18	18	Date Introduced: February 26, 2025
19	19	Referred To: Senate Finance
20	20
21	21
22	22	It is enacted by the General Assembly as follows:
23	23	SECTION 1. Section 44-18-30 of the General Laws in Chapter 44-18 entitled "Sales and 1
24	24	Use Taxes — Liability and Computation" is hereby amended to read as follows: 2
25	25	44-18-30. Gross receipts exempt from sales and use taxes. 3
26	26	There are exempted from the taxes imposed by this chapter the following gross receipts: 4
27	27	(1) Sales and uses beyond constitutional power of state. From the sale and from the storage, 5
28	28	use, or other consumption in this state of tangible personal property the gross receipts from the sale 6
29	29	of which, or the storage, use, or other consumption of which, this state is prohibited from taxing 7
30	30	under the Constitution of the United States or under the constitution of this state. 8
31	31	(2) Newspapers. 9
32	32	(i) From the sale and from the storage, use, or other consumption in this state of any 10
33	33	newspaper. 11
34	34	(ii) “Newspaper” means an unbound publication printed on newsprint that contains news, 12
35	35	editorial comment, opinions, features, advertising matter, and other matters of public interest. 13
36	36	(iii) “Newspaper” does not include a magazine, handbill, circular, flyer, sales catalog, or 14
37	37	similar item unless the item is printed for, and distributed as, a part of a newspaper. 15
38	38	(3) School meals. From the sale and from the storage, use, or other consumption in this 16
39	39	state of meals served by public, private, or parochial schools, school districts, colleges, universities, 17
40	40	student organizations, and parent-teacher associations to the students or teachers of a school, 18
41	41
42	42
43	43	LC001723 - Page 2 of 19
44	44	college, or university whether the meals are served by the educational institutions or by a food 1
45	45	service or management entity under contract to the educational institutions. 2
46	46	(4) Containers. 3
47	47	(i) From the sale and from the storage, use, or other consumption in this state of: 4
48	48	(A) Non-returnable containers, including boxes, paper bags, and wrapping materials that 5
49	49	are biodegradable and all bags and wrapping materials utilized in the medical and healing arts, 6
50	50	when sold without the contents to persons who place the contents in the container and sell the 7
51	51	contents with the container. 8
52	52	(B) Containers when sold with the contents if the sale price of the contents is not required 9
53	53	to be included in the measure of the taxes imposed by this chapter. 10
54	54	(C) Returnable containers when sold with the contents in connection with a retail sale of 11
55	55	the contents or when resold for refilling. 12
56	56	(D) Keg and barrel containers, whether returnable or not, when sold to alcoholic beverage 13
57	57	producers who place the alcoholic beverages in the containers. 14
58	58	(ii) As used in this subdivision, the term “returnable containers” means containers of a kind 15
59	59	customarily returned by the buyer of the contents for reuse. All other containers are “non-returnable 16
60	60	containers.” 17
61	61	(5)(i) Charitable, educational, and religious organizations. From the sale to, as in defined 18
62	62	in this section, and from the storage, use, and other consumption in this state, or any other state of 19
63	63	the United States of America, of tangible personal property by hospitals not operated for a profit; 20
64	64	“educational institutions” as defined in subdivision (18) not operated for a profit; churches, 21
65	65	orphanages, and other institutions or organizations operated exclusively for religious or charitable 22
66	66	purposes; interest-free loan associations not operated for profit; nonprofit, organized sporting 23
67	67	leagues and associations and bands for boys and girls under the age of nineteen (19) years; the 24
68	68	following vocational student organizations that are state chapters of national vocational student 25
69	69	organizations: Distributive Education Clubs of America (DECA); Future Business Leaders of 26
70	70	America, Phi Beta Lambda (FBLA/PBL); Future Farmers of America (FFA); Future Homemakers 27
71	71	of America/Home Economics Related Occupations (FHA/HERD); Vocational Industrial Clubs of 28
72	72	America (VICA); organized nonprofit golden age and senior citizens clubs for men and women; 29
73	73	and parent-teacher associations; and from the sale, storage, use, and other consumption in this state, 30
74	74	of and by the Industrial Foundation of Burrillville, a Rhode Island domestic nonprofit corporation. 31
75	75	(ii) In the case of contracts entered into with the federal government, its agencies, or 32
76	76	instrumentalities, this state, or any other state of the United States of America, its agencies, any 33
77	77	city, town, district, or other political subdivision of the states; hospitals not operated for profit; 34
78	78
79	79
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81	81	educational institutions not operated for profit; churches, orphanages, and other institutions or 1
82	82	organizations operated exclusively for religious or charitable purposes, the contractor may purchase 2
83	83	such materials and supplies (materials and/or supplies are defined as those that are essential to the 3
84	84	project) that are to be utilized in the construction of the projects being performed under the contracts 4
85	85	without payment of the tax. 5
86	86	(iii) The contractor shall not charge any sales or use tax to any exempt agency, institution, 6
87	87	or organization but shall in that instance provide his or her suppliers with certificates in the form 7
88	88	as determined by the division of taxation showing the reason for exemption and the contractor’s 8
89	89	records must substantiate the claim for exemption by showing the disposition of all property so 9
90	90	purchased. If any property is then used for a nonexempt purpose, the contractor must pay the tax 10
91	91	on the property used. 11
92	92	(6) Gasoline. From the sale and from the storage, use, or other consumption in this state 12
93	93	of: (i) Gasoline and other products taxed under chapter 36 of title 31 and (ii) Fuels used for the 13
94	94	propulsion of airplanes. 14
95	95	(7) Purchase for manufacturing purposes. 15
96	96	(i) From the sale and from the storage, use, or other consumption in this state of computer 16
97	97	software, tangible personal property, electricity, natural gas, artificial gas, steam, refrigeration, and 17
98	98	water, when the property or service is purchased for the purpose of being manufactured into a 18
99	99	finished product for resale and becomes an ingredient, component, or integral part of the 19
100	100	manufactured, compounded, processed, assembled, or prepared product, or if the property or 20
101	101	service is consumed in the process of manufacturing for resale computer software, tangible personal 21
102	102	property, electricity, natural gas, artificial gas, steam, refrigeration, or water. 22
103	103	(ii) “Consumed” means destroyed, used up, or worn out to the degree or extent that the 23
104	104	property cannot be repaired, reconditioned, or rendered fit for further manufacturing use. 24
105	105	(iii) “Consumed” includes mere obsolescence. 25
106	106	(iv) “Manufacturing” means and includes: manufacturing, compounding, processing, 26
107	107	assembling, preparing, or producing. 27
108	108	(v) “Process of manufacturing” means and includes all production operations performed in 28
109	109	the producing or processing room, shop, or plant, insofar as the operations are a part of and 29
110	110	connected with the manufacturing for resale of tangible personal property, electricity, natural gas, 30
111	111	artificial gas, steam, refrigeration, or water and all production operations performed insofar as the 31
112	112	operations are a part of and connected with the manufacturing for resale of computer software. 32
113	113	(vi) “Process of manufacturing” does not mean or include administration operations such 33
114	114	as general office operations, accounting, collection, or sales promotion, nor does it mean or include 34
115	115
116	116
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118	118	distribution operations that occur subsequent to production operations, such as handling, storing, 1
119	119	selling, and transporting the manufactured products, even though the administration and 2
120	120	distribution operations are performed by, or in connection with, a manufacturing business. 3
121	121	(8) State and political subdivisions. From the sale to, and from the storage, use, or other 4
122	122	consumption by, this state, any city, town, district, or other political subdivision of this state. Every 5
123	123	redevelopment agency created pursuant to chapter 31 of title 45 is deemed to be a subdivision of 6
124	124	the municipality where it is located. 7
125	125	(9) Food and food ingredients. From the sale and storage, use, or other consumption in this 8
126	126	state of food and food ingredients as defined in § 44-18-7.1(l). 9
127	127	For the purposes of this exemption “food and food ingredients” shall not include candy, 10
128	128	soft drinks, dietary supplements, alcoholic beverages, tobacco, food sold through vending 11
129	129	machines, or prepared food, as those terms are defined in § 44-18-7.1, unless the prepared food is: 12
130	130	(i) Sold by a seller whose primary NAICS classification is manufacturing in sector 311, 13
131	131	except sub-sector 3118 (bakeries); 14
132	132	(ii) Sold in an unheated state by weight or volume as a single item; 15
133	133	(iii) Bakery items, including: bread, rolls, buns, biscuits, bagels, croissants, pastries, 16
134	134	donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas; and 17
135	135	is not sold with utensils provided by the seller, including: plates, knives, forks, spoons, 18
136	136	glasses, cups, napkins, or straws. 19
137	137	(10) Medicines, drugs, and durable medical equipment. From the sale and from the storage, 20
138	138	use, or other consumption in this state, of: 21
139	139	(i) “Drugs” as defined in § 44-18-7.1(h)(i), sold on prescriptions, medical oxygen, and 22
140	140	insulin whether or not sold on prescription. For purposes of this exemption drugs shall not include 23
141	141	over-the-counter drugs and grooming and hygiene products as defined in § 44-18-7.1(h)(iii). 24
142	142	(ii) Durable medical equipment as defined in § 44-18-7.1(k) for home use only, including, 25
143	143	but not limited to: syringe infusers, ambulatory drug delivery pumps, hospital beds, convalescent 26
144	144	chairs, and chair lifts. Supplies used in connection with syringe infusers and ambulatory drug 27
145	145	delivery pumps that are sold on prescription to individuals to be used by them to dispense or 28
146	146	administer prescription drugs, and related ancillary dressings and supplies used to dispense or 29
147	147	administer prescription drugs, shall also be exempt from tax. 30
148	148	(11) Prosthetic devices and mobility enhancing equipment. From the sale and from the 31
149	149	storage, use, or other consumption in this state, of prosthetic devices as defined in § 44-18-7.1(t), 32
150	150	sold on prescription, including, but not limited to: artificial limbs, dentures, spectacles, eyeglasses, 33
151	151	and artificial eyes; artificial hearing devices and hearing aids, whether or not sold on prescription; 34
152	152
153	153
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155	155	and mobility enhancing equipment as defined in § 44-18-7.1(p), including wheelchairs, crutches, 1
156	156	and canes. 2
157	157	(12) Coffins, caskets, urns, shrouds and burial garments. From the sale and from the 3
158	158	storage, use, or other consumption in this state of coffins, caskets, burial containers, urns, urn liners, 4
159	159	urn vaults, grave liners, grave vaults, burial tent setups, prayer cards, shrouds, and other burial 5
160	160	garments that are ordinarily sold by a funeral director as part of the business of funeral directing. 6
161	161	(13) Motor vehicles sold to nonresidents. 7
162	162	(i) From the sale, subsequent to June 30, 1958, of a motor vehicle to a bona fide nonresident 8
163	163	of this state who does not register the motor vehicle in this state, whether the sale or delivery of the 9
164	164	motor vehicle is made in this state or at the place of residence of the nonresident. A motor vehicle 10
165	165	sold to a bona fide nonresident whose state of residence does not allow a like exemption to its 11
166	166	nonresidents is not exempt from the tax imposed under § 44-18-20. In that event, the bona fide 12
167	167	nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate that would be imposed 13
168	168	in his or her state of residence not to exceed the rate that would have been imposed under § 44-18-14
169	169	20. Notwithstanding any other provisions of law, a licensed motor vehicle dealer shall add and 15
170	170	collect the tax required under this subdivision and remit the tax to the tax administrator under the 16
171	171	provisions of chapters 18 and 19 of this title. When a Rhode Island licensed, motor vehicle dealer 17
172	172	is required to add and collect the sales and use tax on the sale of a motor vehicle to a bona fide 18
173	173	nonresident as provided in this section, the dealer in computing the tax takes into consideration the 19
174	174	law of the state of the nonresident as it relates to the trade-in of motor vehicles. 20
175	175	(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 21
176	176	require any licensed motor vehicle dealer to keep records of sales to bona fide nonresidents as the 22
177	177	tax administrator deems reasonably necessary to substantiate the exemption provided in this 23
178	178	subdivision, including the affidavit of a licensed motor vehicle dealer that the purchaser of the 24
179	179	motor vehicle was the holder of, and had in his or her possession a valid out-of-state motor vehicle 25
180	180	registration or a valid out-of-state driver’s license. 26
181	181	(iii) Any nonresident who registers a motor vehicle in this state within ninety (90) days of 27
182	182	the date of its sale to him or her is deemed to have purchased the motor vehicle for use, storage, or 28
183	183	other consumption in this state, and is subject to, and liable for, the use tax imposed under the 29
184	184	provisions of § 44-18-20. 30
185	185	(14) Sales in public buildings by blind people. From the sale and from the storage, use, or 31
186	186	other consumption in all public buildings in this state of all products or wares by any person 32
187	187	licensed under § 40-9-11.1. 33
188	188	(15) Air and water pollution control facilities. From the sale, storage, use, or other 34
189	189
190	190
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192	192	consumption in this state of tangible personal property or supplies acquired for incorporation into 1
193	193	or used and consumed in the operation of a facility, the primary purpose of which is to aid in the 2
194	194	control of the pollution or contamination of the waters or air of the state, as defined in chapter 12 3
195	195	of title 46 and chapter 23 of title 23, respectively, and that has been certified as approved for that 4
196	196	purpose by the director of environmental management. The director of environmental management 5
197	197	may certify to a portion of the tangible personal property or supplies acquired for incorporation 6
198	198	into those facilities or used and consumed in the operation of those facilities to the extent that that 7
199	199	portion has as its primary purpose the control of the pollution or contamination of the waters or air 8
200	200	of this state. As used in this subdivision, “facility” means any land, facility, device, building, 9
201	201	machinery, or equipment. 10
202	202	(16) Camps. From the rental charged for living quarters, or sleeping, or housekeeping 11
203	203	accommodations at camps or retreat houses operated by religious, charitable, educational, or other 12
204	204	organizations and associations mentioned in subsection (5), or by privately owned and operated 13
205	205	summer camps for children. 14
206	206	(17) Certain institutions. From the rental charged for living or sleeping quarters in an 15
207	207	institution licensed by the state for the hospitalization, custodial, or nursing care of human beings. 16
208	208	(18) Educational institutions. From the rental charged by any educational institution for 17
209	209	living quarters, or sleeping, or housekeeping accommodations or other rooms or accommodations 18
210	210	to any student or teacher necessitated by attendance at an educational institution. “Educational 19
211	211	institution” as used in this section means an institution of learning not operated for profit that is 20
212	212	empowered to confer diplomas, educational, literary, or academic degrees; that has a regular 21
213	213	faculty, curriculum, and organized body of pupils or students in attendance throughout the usual 22
214	214	school year; that keeps and furnishes to students and others records required and accepted for 23
215	215	entrance to schools of secondary, collegiate, or graduate rank; and no part of the net earnings of 24
216	216	which inures to the benefit of any individual. 25
217	217	(19) Motor vehicle and adaptive equipment for persons with disabilities. 26
218	218	(i) From the sale of: (A) Special adaptations; (B) The component parts of the special 27
219	219	adaptations; or (C) A specially adapted motor vehicle; provided that the owner furnishes to the tax 28
220	220	administrator an affidavit of a licensed physician to the effect that the specially adapted motor 29
221	221	vehicle is necessary to transport a family member with a disability or where the vehicle has been 30
222	222	specially adapted to meet the specific needs of the person with a disability. This exemption applies 31
223	223	to not more than one motor vehicle owned and registered for personal, noncommercial use. 32
224	224	(ii) For the purpose of this subsection the term “special adaptations” includes, but is not 33
225	225	limited to: wheelchair lifts, wheelchair carriers, wheelchair ramps, wheelchair securements, hand 34
226	226
227	227
228	228	LC001723 - Page 7 of 19
229	229	controls, steering devices, extensions, relocations, and crossovers of operator controls, power-1
230	230	assisted controls, raised tops or dropped floors, raised entry doors, or alternative signaling devices 2
231	231	to auditory signals. 3
232	232	(iii) From the sale of: (a) Special adaptations, (b) The component parts of the special 4
233	233	adaptations, for a “wheelchair accessible taxicab” as defined in § 39-14-1, and/or a “wheelchair 5
234	234	accessible public motor vehicle” as defined in § 39-14.1-1. 6
235	235	(iv) For the purpose of this subdivision the exemption for a “specially adapted motor 7
236	236	vehicle” means a use tax credit not to exceed the amount of use tax that would otherwise be due on 8
237	237	the motor vehicle, exclusive of any adaptations. The use tax credit is equal to the cost of the special 9
238	238	adaptations, including installation. 10
239	239	(20) Heating fuels. From the sale and from the storage, use, or other consumption in this 11
240	240	state of every type of heating fuel. 12
241	241	(21) Electricity and gas. From the sale and from the storage, use, or other consumption in 13
242	242	this state of electricity and gas. 14
243	243	(22) Manufacturing machinery and equipment. 15
244	244	(i) From the sale and from the storage, use, or other consumption in this state of tools, dies, 16
245	245	molds, machinery, equipment (including replacement parts), and related items to the extent used in 17
246	246	an industrial plant in connection with the actual manufacture, conversion, or processing of tangible 18
247	247	personal property, or to the extent used in connection with the actual manufacture, conversion, or 19
248	248	processing of computer software as that term is utilized in industry numbers 7371, 7372, and 7373 20
249	249	in the standard industrial classification manual prepared by the Technical Committee on Industrial 21
250	250	Classification, Office of Statistical Standards, Executive Office of the President, United States 22
251	251	Bureau of the Budget, as revised from time to time, to be sold, or that machinery and equipment 23
252	252	used in the furnishing of power to an industrial manufacturing plant. For the purposes of this 24
253	253	subdivision, “industrial plant” means a factory at a fixed location primarily engaged in the 25
254	254	manufacture, conversion, or processing of tangible personal property to be sold in the regular 26
255	255	course of business; 27
256	256	(ii) Machinery and equipment and related items are not deemed to be used in connection 28
257	257	with the actual manufacture, conversion, or processing of tangible personal property, or in 29
258	258	connection with the actual manufacture, conversion, or processing of computer software as that 30
259	259	term is utilized in industry numbers 7371, 7372, and 7373 in the standard industrial classification 31
260	260	manual prepared by the Technical Committee on Industrial Classification, Office of Statistical 32
261	261	Standards, Executive Office of the President, United States Bureau of the Budget, as revised from 33
262	262	time to time, to be sold to the extent the property is used in administration or distribution operations; 34
263	263
264	264
265	265	LC001723 - Page 8 of 19
266	266	(iii) Machinery and equipment and related items used in connection with the actual 1
267	267	manufacture, conversion, or processing of any computer software or any tangible personal property 2
268	268	that is not to be sold and that would be exempt under subdivision (7) or this subdivision if purchased 3
269	269	from a vendor or machinery and equipment and related items used during any manufacturing, 4
270	270	converting, or processing function is exempt under this subdivision even if that operation, function, 5
271	271	or purpose is not an integral or essential part of a continuous production flow or manufacturing 6
272	272	process; 7
273	273	(iv) Where a portion of a group of portable or mobile machinery is used in connection with 8
274	274	the actual manufacture, conversion, or processing of computer software or tangible personal 9
275	275	property to be sold, as previously defined, that portion, if otherwise qualifying, is exempt under 10
276	276	this subdivision even though the machinery in that group is used interchangeably and not otherwise 11
277	277	identifiable as to use. 12
278	278	(23) Trade-in value of motor vehicles. From the sale and from the storage, use, or other 13
279	279	consumption in this state of so much of the purchase price paid for a new or used automobile as is 14
280	280	allocated for a trade-in allowance on the automobile of the buyer given in trade to the seller, or of 15
281	281	the proceeds applicable only to the automobile as are received from the manufacturer of 16
282	282	automobiles for the repurchase of the automobile whether the repurchase was voluntary or not 17
283	283	towards the purchase of a new or used automobile by the buyer. For the purpose of this subdivision, 18
284	284	the word “automobile” means a private passenger automobile not used for hire, or a pickup truck 19
285	285	with a gross vehicle weight of under eight thousand eight hundred pounds (8,800 lbs.), and used 20
286	286	exclusively for personal use and does not refer to any other type of motor vehicle. 21
287	287	(24) Precious metal bullion. 22
288	288	(i) From the sale and from the storage, use, or other consumption in this state of precious 23
289	289	metal bullion, substantially equivalent to a transaction in securities or commodities. 24
290	290	(ii) For purposes of this subdivision, “precious metal bullion” means any elementary 25
291	291	precious metal that has been put through a process of smelting or refining, including, but not limited 26
292	292	to: gold, silver, platinum, rhodium, and chromium, and that is in a state or condition that its value 27
293	293	depends upon its content and not upon its form. 28
294	294	(iii) The term does not include fabricated precious metal that has been processed or 29
295	295	manufactured for some one or more specific and customary industrial, professional, or artistic uses. 30
296	296	(25) Commercial vessels. From sales made to a commercial ship, barge, or other vessel of 31
297	297	fifty (50) tons burden or over, primarily engaged in interstate or foreign commerce, and from the 32
298	298	repair, alteration, or conversion of the vessels, and from the sale of property purchased for the use 33
299	299	of the vessels including provisions, supplies, and material for the maintenance and/or repair of the 34
300	300
301	301
302	302	LC001723 - Page 9 of 19
303	303	vessels. 1
304	304	(26) Commercial fishing vessels. From the sale and from the storage, use, or other 2
305	305	consumption in this state of vessels and other watercraft that are in excess of five (5) net tons and 3
306	306	that are used exclusively for “commercial fishing,” as defined in this subdivision, and from the 4
307	307	repair, alteration, or conversion of those vessels and other watercraft, and from the sale of property 5
308	308	purchased for the use of those vessels and other watercraft including provisions, supplies, and 6
309	309	material for the maintenance and/or repair of the vessels and other watercraft and the boats nets, 7
310	310	cables, tackle, and other fishing equipment appurtenant to or used in connection with the 8
311	311	commercial fishing of the vessels and other watercraft. “Commercial fishing” means taking or 9
312	312	attempting to take any fish, shellfish, crustacea, or bait species with the intent of disposing of it for 10
313	313	profit or by sale, barter, trade, or in commercial channels. The term does not include subsistence 11
314	314	fishing, i.e., the taking for personal use and not for sale or barter; or sport fishing; but shall include 12
315	315	vessels and other watercraft with a Rhode Island party and charter boat license issued by the 13
316	316	department of environmental management pursuant to § 20-2-27.1 that meet the following criteria: 14
317	317	(i) The operator must have a current United States Coast Guard (U.S.C.G.) license to carry 15
318	318	passengers for hire; (ii) U.S.C.G. vessel documentation in the coast wide fishery trade; (iii) 16
319	319	U.S.C.G. vessel documentation as to proof of Rhode Island home port status or a Rhode Island boat 17
320	320	registration to prove Rhode Island home port status; and (iv) The vessel must be used as a 18
321	321	commercial passenger carrying fishing vessel to carry passengers for fishing. The vessel must be 19
322	322	able to demonstrate that at least fifty percent (50%) of its annual gross income derives from charters 20
323	323	or provides documentation of a minimum of one hundred (100) charter trips annually; and (v) The 21
324	324	vessel must have a valid Rhode Island party and charter boat license. The tax administrator shall 22
325	325	implement the provisions of this subdivision by promulgating rules and regulations relating thereto. 23
326	326	(27) Clothing and footwear. From the sales of articles of clothing, including footwear, 24
327	327	intended to be worn or carried on or about the human body for sales prior to October 1, 2012. 25
328	328	Effective October 1, 2012, the exemption will apply to the sales of articles of clothing, including 26
329	329	footwear, intended to be worn or carried on or about the human body up to two hundred and fifty 27
330	330	dollars ($250) of the sales price per item. For the purposes of this section, “clothing or footwear” 28
331	331	does not include clothing accessories or equipment or special clothing or footwear primarily 29
332	332	designed for athletic activity or protective use as these terms are defined in § 44-18-7.1(f). In 30
333	333	recognition of the work being performed by the streamlined sales and use tax governing board, 31
334	334	upon passage of any federal law that authorizes states to require remote sellers to collect and remit 32
335	335	sales and use taxes, this unlimited exemption will apply as it did prior to October 1, 2012. The 33
336	336	unlimited exemption on sales of clothing and footwear shall take effect on the date that the state 34
337	337
338	338
339	339	LC001723 - Page 10 of 19
340	340	requires remote sellers to collect and remit sales and use taxes. 1
341	341	(28) Water for residential use. From the sale and from the storage, use, or other 2
342	342	consumption in this state of water furnished for domestic use by occupants of residential premises. 3
343	343	(29) Bibles. [Unconstitutional; see Ahlburn v. Clark, 728 A.2d 449 (R.I. 1999); see Notes 4
344	344	to Decisions.] From the sale and from the storage, use, or other consumption in the state of any 5
345	345	canonized scriptures of any tax-exempt nonprofit religious organization including, but not limited 6
346	346	to, the Old Testament and the New Testament versions. 7
347	347	(30) Boats. 8
348	348	(i) From the sale of a boat or vessel to a bona fide nonresident of this state who does not 9
349	349	register the boat or vessel in this state or document the boat or vessel with the United States 10
350	350	government at a home port within the state, whether the sale or delivery of the boat or vessel is 11
351	351	made in this state or elsewhere; provided, that the nonresident transports the boat within thirty (30) 12
352	352	days after delivery by the seller outside the state for use thereafter solely outside the state. 13
353	353	(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 14
354	354	require the seller of the boat or vessel to keep records of the sales to bona fide nonresidents as the 15
355	355	tax administrator deems reasonably necessary to substantiate the exemption provided in this 16
356	356	subdivision, including the affidavit of the seller that the buyer represented himself or herself to be 17
357	357	a bona fide nonresident of this state and of the buyer that he or she is a nonresident of this state. 18
358	358	(31) Youth activities equipment. From the sale, storage, use, or other consumption in this 19
359	359	state of items for not more than twenty dollars ($20.00) each by nonprofit Rhode Island 20
360	360	eleemosynary organizations, for the purposes of youth activities that the organization is formed to 21
361	361	sponsor and support; and by accredited elementary and secondary schools for the purposes of the 22
362	362	schools or of organized activities of the enrolled students. 23
363	363	(32) Farm equipment. From the sale and from the storage or use of machinery and 24
364	364	equipment used directly for commercial farming and agricultural production; including, but not 25
365	365	limited to: tractors, ploughs, harrows, spreaders, seeders, milking machines, silage conveyors, 26
366	366	balers, bulk milk storage tanks, trucks with farm plates, mowers, combines, irrigation equipment, 27
367	367	greenhouses and greenhouse coverings, graders and packaging machines, tools and supplies and 28
368	368	other farming equipment, including replacement parts appurtenant to or used in connection with 29
369	369	commercial farming and tools and supplies used in the repair and maintenance of farming 30
370	370	equipment. “Commercial farming” means the keeping or boarding of five (5) or more horses or the 31
371	371	production within this state of agricultural products, including, but not limited to, field or orchard 32
372	372	crops, livestock, dairy, and poultry, or their products, where the keeping, boarding, or production 33
373	373	provides at least two thousand five hundred dollars ($2,500) in annual gross sales to the operator, 34
374	374
375	375
376	376	LC001723 - Page 11 of 19
377	377	whether an individual, a group, a partnership, or a corporation for exemptions issued prior to July 1
378	378	1, 2002. For exemptions issued or renewed after July 1, 2002, there shall be two (2) levels. Level I 2
379	379	shall be based on proof of annual, gross sales from commercial farming of at least twenty-five 3
380	380	hundred dollars ($2,500) and shall be valid for purchases subject to the exemption provided in this 4
381	381	subdivision except for motor vehicles with an excise tax value of five thousand dollars ($5,000) or 5
382	382	greater. Level II shall be based on proof of annual gross sales from commercial farming of at least 6
383	383	ten thousand dollars ($10,000) or greater and shall be valid for purchases subject to the exemption 7
384	384	provided in this subdivision including motor vehicles with an excise tax value of five thousand 8
385	385	dollars ($5,000) or greater. For the initial issuance of the exemptions, proof of the requisite amount 9
386	386	of annual gross sales from commercial farming shall be required for the prior year; for any renewal 10
387	387	of an exemption granted in accordance with this subdivision at either level I or level II, proof of 11
388	388	gross annual sales from commercial farming at the requisite amount shall be required for each of 12
389	389	the prior two (2) years. Certificates of exemption issued or renewed after July 1, 2002, shall clearly 13
390	390	indicate the level of the exemption and be valid for four (4) years after the date of issue. This 14
391	391	exemption applies even if the same equipment is used for ancillary uses, or is temporarily used for 15
392	392	a non-farming or a non-agricultural purpose, but shall not apply to motor vehicles acquired after 16
393	393	July 1, 2002, unless the vehicle is a farm vehicle as defined pursuant to § 31-1-8 and is eligible for 17
394	394	registration displaying farm plates as provided for in § 31-3-31. 18
395	395	(33) Compressed air. From the sale and from the storage, use, or other consumption in the 19
396	396	state of compressed air. 20
397	397	(34) Flags. From the sale and from the storage, consumption, or other use in this state of 21
398	398	United States, Rhode Island or POW-MIA flags. 22
399	399	(35) Motor vehicle and adaptive equipment to certain veterans. From the sale of a motor 23
400	400	vehicle and adaptive equipment to and for the use of a veteran with a service-connected loss of or 24
401	401	the loss of use of a leg, foot, hand, or arm, or any veteran who is a double amputee, whether service 25
402	402	connected or not. The motor vehicle must be purchased by and especially equipped for use by the 26
403	403	qualifying veteran. Certificate of exemption or refunds of taxes paid is granted under rules or 27
404	404	regulations that the tax administrator may prescribe. 28
405	405	(36) Textbooks. From the sale and from the storage, use, or other consumption in this state 29
406	406	of textbooks by an “educational institution,” as defined in subsection (18) of this section, and any 30
407	407	educational institution within the purview of § 16-63-9(4), and used textbooks by any purveyor. 31
408	408	(37) Tangible personal property and supplies used in on-site hazardous waste recycling, 32
409	409	reuse, or treatment. From the sale, storage, use, or other consumption in this state of tangible 33
410	410	personal property or supplies used or consumed in the operation of equipment, the exclusive 34
411	411
412	412
413	413	LC001723 - Page 12 of 19
414	414	function of which is the recycling, reuse, or recovery of materials (other than precious metals, as 1
415	415	defined in subdivision (24)(ii) of this section) from the treatment of “hazardous wastes,” as defined 2
416	416	in § 23-19.1-4, where the “hazardous wastes” are generated in Rhode Island solely by the same 3
417	417	taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the 4
418	418	taxpayer in Rhode Island. The taxpayer shall procure an order from the director of the department 5
419	419	of environmental management certifying that the equipment and/or supplies as used or consumed, 6
420	420	qualify for the exemption under this subdivision. If any information relating to secret processes or 7
421	421	methods of manufacture, production, or treatment is disclosed to the department of environmental 8
422	422	management only to procure an order, and is a “trade secret” as defined in § 28-21-10(b), it is not 9
423	423	open to public inspection or publicly disclosed unless disclosure is required under chapter 21 of 10
424	424	title 28 or chapter 24.4 of title 23. 11
425	425	(38) Promotional and product literature of boat manufacturers. From the sale and from the 12
426	426	storage, use, or other consumption of promotional and product literature of boat manufacturers 13
427	427	shipped to points outside of Rhode Island that either: (i) Accompany the product that is sold; (ii) 14
428	428	Are shipped in bulk to out-of-state dealers for use in the sale of the product; or (iii) Are mailed to 15
429	429	customers at no charge. 16
430	430	(39) Food items paid for by food stamps. From the sale and from the storage, use, or other 17
431	431	consumption in this state of eligible food items payment for which is properly made to the retailer 18
432	432	in the form of U.S. government food stamps issued in accordance with the Food Stamp Act of 1977, 19
433	433	7 U.S.C. § 2011 et seq. 20
434	434	(40) Transportation charges. From the sale or hiring of motor carriers as defined in § 39-21
435	435	12-2(12) to haul goods, when the contract or hiring cost is charged by a motor freight tariff filed 22
436	436	with the Rhode Island public utilities commission on the number of miles driven or by the number 23
437	437	of hours spent on the job. 24
438	438	(41) Trade-in value of boats. From the sale and from the storage, use, or other consumption 25
439	439	in this state of so much of the purchase price paid for a new or used boat as is allocated for a trade-26
440	440	in allowance on the boat of the buyer given in trade to the seller or of the proceeds applicable only 27
441	441	to the boat as are received from an insurance claim as a result of a stolen or damaged boat, towards 28
442	442	the purchase of a new or used boat by the buyer. 29
443	443	(42) Equipment used for research and development. From the sale and from the storage, 30
444	444	use, or other consumption of equipment to the extent used for research and development purposes 31
445	445	by a qualifying firm. For the purposes of this subsection, “qualifying firm” means a business for 32
446	446	which the use of research and development equipment is an integral part of its operation and 33
447	447	“equipment” means scientific equipment, computers, software, and related items. 34
448	448
449	449
450	450	LC001723 - Page 13 of 19
451	451	(43) Coins. From the sale and from the other consumption in this state of coins having 1
452	452	numismatic or investment value. 2
453	453	(44) Farm structure construction materials. Lumber, hardware, and other materials used in 3
454	454	the new construction of farm structures, including production facilities such as, but not limited to: 4
455	455	farrowing sheds, free stall and stanchion barns, milking parlors, silos, poultry barns, laying houses, 5
456	456	fruit and vegetable storages, rooting cellars, propagation rooms, greenhouses, packing rooms, 6
457	457	machinery storage, seasonal farm worker housing, certified farm markets, bunker and trench silos, 7
458	458	feed storage sheds, and any other structures used in connection with commercial farming. 8
459	459	(45) Telecommunications carrier access service. Carrier access service or 9
460	460	telecommunications service when purchased by a telecommunications company from another 10
461	461	telecommunications company to facilitate the provision of telecommunications service. 11
462	462	(46) Boats or vessels brought into the state exclusively for winter storage, maintenance, 12
463	463	repair, or sale. Notwithstanding the provisions of §§ 44-18-10, 44-18-11 and 44-18-20, the tax 13
464	464	imposed by § 44-18-20 is not applicable for the period commencing on the first day of October in 14
465	465	any year up to and including the 30th day of April next succeeding with respect to the use of any 15
466	466	boat or vessel within this state exclusively for purposes of: (i) Delivery of the vessel to a facility in 16
467	467	this state for storage, including dry storage and storage in water by means of apparatus preventing 17
468	468	ice damage to the hull, maintenance, or repair; (ii) The actual process of storage, maintenance, or 18
469	469	repair of the boat or vessel; or (iii) Storage for the purpose of selling the boat or vessel. 19
470	470	(47) Jewelry display product. From the sale and from the storage, use, or other 20
471	471	consumption in this state of tangible personal property used to display any jewelry product; 21
472	472	provided that title to the jewelry display product is transferred by the jewelry manufacturer or seller 22
473	473	and that the jewelry display product is shipped out of state for use solely outside the state and is not 23
474	474	returned to the jewelry manufacturer or seller. 24
475	475	(48) Boats or vessels generally. Notwithstanding the provisions of this chapter, the tax 25
476	476	imposed by §§ 44-18-20 and 44-18-18 shall not apply with respect to the sale and to the storage, 26
477	477	use, or other consumption in this state of any new or used boat. The exemption provided for in this 27
478	478	subdivision does not apply after October 1, 1993, unless prior to October 1, 1993, the federal ten 28
479	479	percent (10%) surcharge on luxury boats is repealed. 29
480	480	(49) Banks and regulated investment companies interstate toll-free calls. Notwithstanding 30
481	481	the provisions of this chapter, the tax imposed by this chapter does not apply to the furnishing of 31
482	482	interstate and international, toll-free terminating telecommunication service that is used directly 32
483	483	and exclusively by or for the benefit of an eligible company as defined in this subdivision; provided 33
484	484	that an eligible company employs on average during the calendar year no less than five hundred 34
485	485
486	486
487	487	LC001723 - Page 14 of 19
488	488	(500) “full-time equivalent employees” as that term is defined in § 42-64.5-2. For purposes of this 1
489	489	section, an “eligible company” means a “regulated investment company” as that term is defined in 2
490	490	the Internal Revenue Code of 1986, 26 U.S.C. § 851, or a corporation to the extent the service is 3
491	491	provided, directly or indirectly, to or on behalf of a regulated investment company, an employee 4
492	492	benefit plan, a retirement plan or a pension plan, or a state-chartered bank. 5
493	493	(50) Mobile and manufactured homes generally. From the sale and from the storage, use, 6
494	494	or other consumption in this state of mobile and/or manufactured homes as defined and subject to 7
495	495	taxation pursuant to the provisions of chapter 44 of title 31. 8
496	496	(51) Manufacturing business reconstruction materials. 9
497	497	(i) From the sale and from the storage, use, or other consumption in this state of lumber, 10
498	498	hardware, and other building materials used in the reconstruction of a manufacturing business 11
499	499	facility that suffers a disaster, as defined in this subdivision, in this state. “Disaster” means any 12
500	500	occurrence, natural or otherwise, that results in the destruction of sixty percent (60%) or more of 13
501	501	an operating manufacturing business facility within this state. “Disaster” does not include any 14
502	502	damage resulting from the willful act of the owner of the manufacturing business facility. 15
503	503	(ii) Manufacturing business facility includes, but is not limited to, the structures housing 16
504	504	the production and administrative facilities. 17
505	505	(iii) In the event a manufacturer has more than one manufacturing site in this state, the sixty 18
506	506	percent (60%) provision applies to the damages suffered at that one site. 19
507	507	(iv) To the extent that the costs of the reconstruction materials are reimbursed by insurance, 20
508	508	this exemption does not apply. 21
509	509	(52) Tangible personal property and supplies used in the processing or preparation of floral 22
510	510	products and floral arrangements. From the sale, storage, use, or other consumption in this state of 23
511	511	tangible personal property or supplies purchased by florists, garden centers, or other like producers 24
512	512	or vendors of flowers, plants, floral products, and natural and artificial floral arrangements that are 25
513	513	ultimately sold with flowers, plants, floral products, and natural and artificial floral arrangements 26
514	514	or are otherwise used in the decoration, fabrication, creation, processing, or preparation of flowers, 27
515	515	plants, floral products, or natural and artificial floral arrangements, including descriptive labels, 28
516	516	stickers, and cards affixed to the flower, plant, floral product, or arrangement, artificial flowers, 29
517	517	spray materials, floral paint and tint, plant shine, flower food, insecticide, and fertilizers. 30
518	518	(53) Horse food products. From the sale and from the storage, use, or other consumption 31
519	519	in this state of horse food products purchased by a person engaged in the business of the boarding 32
520	520	of horses. 33
521	521	(54) Non-motorized recreational vehicles sold to nonresidents. 34
522	522
523	523
524	524	LC001723 - Page 15 of 19
525	525	(i) From the sale, subsequent to June 30, 2003, of a non-motorized recreational vehicle to 1
526	526	a bona fide nonresident of this state who does not register the non-motorized recreational vehicle 2
527	527	in this state, whether the sale or delivery of the non-motorized recreational vehicle is made in this 3
528	528	state or at the place of residence of the nonresident; provided that a non-motorized recreational 4
529	529	vehicle sold to a bona fide nonresident whose state of residence does not allow a like exemption to 5
530	530	its nonresidents is not exempt from the tax imposed under § 44-18-20; provided, further, that in 6
531	531	that event the bona fide nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate 7
532	532	that would be imposed in his or her state of residence not to exceed the rate that would have been 8
533	533	imposed under § 44-18-20. Notwithstanding any other provisions of law, a licensed, non-motorized 9
534	534	recreational vehicle dealer shall add and collect the tax required under this subdivision and remit 10
535	535	the tax to the tax administrator under the provisions of chapters 18 and 19 of this title. Provided, 11
536	536	that when a Rhode Island licensed, non-motorized recreational vehicle dealer is required to add and 12
537	537	collect the sales and use tax on the sale of a non-motorized recreational vehicle to a bona fide 13
538	538	nonresident as provided in this section, the dealer in computing the tax takes into consideration the 14
539	539	law of the state of the nonresident as it relates to the trade-in of motor vehicles. 15
540	540	(ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may 16
541	541	require any licensed, non-motorized recreational vehicle dealer to keep records of sales to bona fide 17
542	542	nonresidents as the tax administrator deems reasonably necessary to substantiate the exemption 18
543	543	provided in this subdivision, including the affidavit of a licensed, non-motorized recreational 19
544	544	vehicle dealer that the purchaser of the non-motorized recreational vehicle was the holder of, and 20
545	545	had in his or her possession a valid out-of-state non-motorized recreational vehicle registration or 21
546	546	a valid out-of-state driver’s license. 22
547	547	(iii) Any nonresident who registers a non-motorized recreational vehicle in this state within 23
548	548	ninety (90) days of the date of its sale to him or her is deemed to have purchased the non-motorized 24
549	549	recreational vehicle for use, storage, or other consumption in this state, and is subject to, and liable 25
550	550	for, the use tax imposed under the provisions of § 44-18-20. 26
551	551	(iv) “Non-motorized recreational vehicle” means any portable dwelling designed and 27
552	552	constructed to be used as a temporary dwelling for travel, camping, recreational, and vacation use 28
553	553	that is eligible to be registered for highway use, including, but not limited to, “pick-up coaches” or 29
554	554	“pick-up campers,” “travel trailers,” and “tent trailers” as those terms are defined in chapter 1 of 30
555	555	title 31. 31
556	556	(55) Sprinkler and fire alarm systems in existing buildings. From the sale in this state of 32
557	557	sprinkler and fire alarm systems; emergency lighting and alarm systems; and the materials 33
558	558	necessary and attendant to the installation of those systems that are required in buildings and 34
559	559
560	560
561	561	LC001723 - Page 16 of 19
562	562	occupancies existing therein in July 2003 in order to comply with any additional requirements for 1
563	563	such buildings arising directly from the enactment of the Comprehensive Fire Safety Act of 2003 2
564	564	and that are not required by any other provision of law or ordinance or regulation adopted pursuant 3
565	565	to that act. The exemption provided in this subdivision shall expire on December 31, 2008. 4
566	566	(56) Aircraft. Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-5
567	567	18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other 6
568	568	consumption in this state of any new or used aircraft or aircraft parts. 7
569	569	(57) Renewable energy products. Notwithstanding any other provisions of Rhode Island 8
570	570	general laws, the following products shall also be exempt from sales tax: solar photovoltaic 9
571	571	modules or panels, or any module or panel that generates electricity from light; solar thermal 10
572	572	collectors, including, but not limited to, those manufactured with flat glass plates, extruded plastic, 11
573	573	sheet metal, and/or evacuated tubes; geothermal heat pumps, including both water-to-water and 12
574	574	water-to-air type pumps; wind turbines; towers used to mount wind turbines if specified by or sold 13
575	575	by a wind turbine manufacturer; DC to AC inverters that interconnect with utility power lines; and 14
576	576	manufactured mounting racks and ballast pans for solar collector, module, or panel installation. Not 15
577	577	to include materials that could be fabricated into such racks; monitoring and control equipment, if 16
578	578	specified or supplied by a manufacturer of solar thermal, solar photovoltaic, geothermal, or wind 17
579	579	energy systems or if required by law or regulation for such systems but not to include pumps, fans 18
580	580	or plumbing or electrical fixtures unless shipped from the manufacturer affixed to, or an integral 19
581	581	part of, another item specified on this list; and solar storage tanks that are part of a solar domestic 20
582	582	hot water system or a solar space heating system. If the tank comes with an external heat exchanger 21
583	583	it shall also be tax exempt, but a standard hot water tank is not exempt from state sales tax. 22
584	584	(58) Returned property. The amount charged for property returned by customers upon 23
585	585	rescission of the contract of sale when the entire amount exclusive of handling charges paid for the 24
586	586	property is refunded in either cash or credit, and where the property is returned within one hundred 25
587	587	twenty (120) days from the date of delivery. 26
588	588	(59) Dietary supplements. From the sale and from the storage, use, or other consumption 27
589	589	of dietary supplements as defined in § 44-18-7.1(l)(v), sold on prescriptions. 28
590	590	(60) Blood. From the sale and from the storage, use, or other consumption of human blood. 29
591	591	(61) Agricultural products for human consumption. From the sale and from the storage, 30
592	592	use, or other consumption of livestock and poultry of the kinds of products that ordinarily constitute 31
593	593	food for human consumption and of livestock of the kind the products of which ordinarily constitute 32
594	594	fibers for human use. 33
595	595	(62) Diesel emission control technology. From the sale and use of diesel retrofit 34
596	596
597	597
598	598	LC001723 - Page 17 of 19
599	599	technology that is required by § 31-47.3-4. 1
600	600	(63) Feed for certain animals used in commercial farming. From the sale of feed for 2
601	601	animals as described in subsection (61) of this section. 3
602	602	(64) Alcoholic beverages. From the sale and storage, use, or other consumption in this 4
603	603	state by a Class A licensee of alcoholic beverages, as defined in § 44-18-7.1, excluding beer and 5
604	604	malt beverages; provided, further, notwithstanding § 6-13-1 or any other general or public law to 6
605	605	the contrary, alcoholic beverages, as defined in § 44-18-7.1, shall not be subject to minimum 7
606	606	markup. 8
607	607	(65) Seeds and plants used to grow food and food ingredients. From the sale, storage, use, 9
608	608	or other consumption in this state of seeds and plants used to grow food and food ingredients as 10
609	609	defined in § 44-18-7.1(l)(i). “Seeds and plants used to grow food and food ingredients” shall not 11
610	610	include marijuana seeds or plants. 12
611	611	(66) Feminine hygiene products. From the sale and from the storage, use, or other 13
612	612	consumption of tampons, panty liners, menstrual cups, sanitary napkins, and other similar products 14
613	613	the principal use of which is feminine hygiene in connection with the menstrual cycle. 15
614	614	(67) “Breast pump collection and storage supplies” means items of tangible personal 16
615	615	property used in conjunction with a breast pump to collect milk expressed from a human breast and 17
616	616	to store collected milk until it is ready for consumption. “Breast pump collection and storage 18
617	617	supplies” include, but are not limited to, breast shields and breast shield connectors; breast pump 19
618	618	tubes and tubing adaptors; breast pump valves and membranes; backflow protectors and backflow 20
619	619	protector adaptors; bottles and bottle caps specific to the operation of the breast pump; breast milk 21
620	620	storage bags; and related items sold as part of a breast pump kit pre-packaged by the breast pump 22
621	621	manufacturer. “Breast pump collection and storage supplies” does not include: bottles and bottle 23
622	622	caps not specific to the operation of the breast pump; breast pump travel bags and other similar 24
623	623	carrying accessories, including ice packs, labels, and other similar products, unless sold as part of 25
624	624	a breast pump kit pre-packed by the breast pump manufacturer; breast pump cleaning supplies, 26
625	625	unless sold as part of a breast pump kit pre-packaged by the breast pump manufacturer; nursing 27
626	626	bras, bra pads, breast shells, and other similar products; and creams, ointments, and other similar 28
627	627	products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples. 29
628	628	(68) Trade-in value of motorcycles. From the sale and from the storage, use, or other 30
629	629	consumption in this state of so much of the purchase price paid for a new or used motorcycle as is 31
630	630	allocated for a trade-in allowance on the motorcycle of the buyer given in trade to the seller, or of 32
631	631	the proceeds applicable only to the motorcycle as are received from the manufacturer of 33
632	632	motorcycles for the repurchase of the motorcycle whether the repurchase was voluntary or not 34
633	633
634	634
635	635	LC001723 - Page 18 of 19
636	636	towards the purchase of a new or used motorcycle by the buyer. For the purpose of this subsection, 1
637	637	the word “motorcycle” means a motorcycle not used for hire and does not refer to any other type 2
638	638	of motor vehicle. 3
639	639	SECTION 2. This act shall take effect upon passage. 4
640	640	========
641	641	LC001723
642	642	========
643	643
644	644
645	645	LC001723 - Page 19 of 19
646	646	EXPLANATION
647	647	BY THE LEGISLATIVE COUNCIL
648	648	OF
649	649	A N A C T
650	650	RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND
651	651	COMPUTATION
652	652	***
653	653	This act would exempt the trade-in value of pickup trucks under eight thousand eight 1
654	654	hundred pounds (8,800 lbs.) gross weight, used exclusively for personal use, from sales tax. 2
655	655	This act would take effect upon passage. 3
656	656	========
657	657	LC001723
658	658	========
659	659