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

HB 8530 amends Rhode Island's sales and use tax laws to exempt parking fees for municipally operated beach lots in the town of Tiverton. The bill also updates the state's definition of taxable services to include various transportation options like taxis, charter buses, and ride-sharing apps, while clarifying tax responsibilities for hotels and third-party booking platforms. Additionally, it redefines "parking services" to explicitly exclude the Tiverton beach lots from the general category of taxable parking fees. These changes aim to clarify which businesses must collect and remit sales tax on specific services and to provide a tax break for a local municipal beach parking program.