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

HB 8390 amends Rhode Island's sales and use tax laws to exempt parking fees for municipally operated beach parking in the town of Middletown from taxation. The bill also updates the definition of taxable services to include various transportation options, pet care, and security services while clarifying tax responsibilities for hotel room resellers and bundled travel packages. By explicitly excluding Middletown's beach parking from the general definition of taxable parking services, the legislation directly affects local businesses and residents in that specific area. This change ensures that only privately operated or non-municipal parking facilities remain subject to the standard sales tax on parking fees.