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

HB 5401 removes pet care services (such as grooming, boarding, and daycare) from the list of taxable services under Rhode Island's sales tax law. This change means pet care businesses will no longer have to collect sales tax on their services, directly affecting these providers and their customers. The bill repeals the specific reference to "pet care services (812910)" in the tax code that previously included them under taxable services. Veterinary and testing laboratory services remain taxable, as they were excluded from this repeal. The policy change would take effect upon the bill's passage.