AN ACT RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND COMPUTATION

Summary

The bill amends Rhode Island’s sales and use tax statutes to define a broader range of services as taxable, adding taxi, limousine, charter bus, ride‑share, pet‑care, security, armored‑car and short‑term parking services, as well as hotel room resellers and bundled travel packages. Businesses providing these services must register, obtain a permit, and collect and remit sales and use tax on their fees. It also reiterates existing exemptions for constitutionally prohibited taxes and newspaper sales.

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