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.
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.
HB 8512 amends the state sales and use tax code to exempt food and beverage purchases made during designated summer and winter restaurant weeks. This change directly affects restaurant customers who would no longer pay sales tax on their meals during these specific promotional periods. The bill achieves this by adding a new provision to the existing list of tax exemptions, which currently includes items like school meals, newspapers, and charitable organization purchases. While the text of the bill contains extensive details on other existing exemptions, the primary new policy introduced is the temporary tax relief for dining during the specified restaurant weeks.
Exempts from taxation the real and tangible personal property of Amos House, provided it remains a qualified tax-exempt corporation pursuant to § 501(c)(3) of the United States Internal Revenue Code.
Establishes sales and use tax exemptions for commercial forest product operations and creates a new motor vehicle registration for "forestry vehicles".
Increases historic tax credit to 30%, and up to 35%, depending on the amount of rental area available for multi-family housing, affordable rental units and units sold as affordable housing.
Establishes a restricted receipt account for RIPTA to fund it operations from sales tax collected from ride-share companies. Exempts the account from indirect cost recovery provisions.
Caps delinquent tax interest rate at 12%. Prohibits audits beyond 3 years from date of tax filing, 7 years for fraudulent filings, and in no event beyond 10 years from date of filing or required filing date, whichever is later.
This bill exempts parking fees for municipally operated beach parking in Middletown from Rhode Island sales tax. It amends existing state tax laws to clarify how various services, including transportation, pet care, and parking, are defined and taxed. The legislation specifically removes Middletown beach parking from the general definition of taxable parking services while maintaining tax liability for other parking facilities.
Establishes a restricted receipt account for the benefit of the Rhode Island public transit authority, funded by sales taxes collected from ride-share companies, which said sales taxes would be exempt from indirect cost recovery provisions.