Rhode Island 2023 Regular Session

Rhode Island Senate Bill S0557

Introduced
3/7/23  

Caption

Sales And Use Taxes -- Liability And Computation

Impact

If enacted, S0557 will modify existing tax laws, specifically those codified under Section 44-18-30 concerning sales and use taxes. The removal of sales tax on face masks is intended to promote increased accessibility to these essential items, particularly as communities transition to new health protocols post-pandemic. This move could encourage individuals and families to prioritize safety and compliance with health guidelines without the constraint of additional costs.

Summary

Bill S0557, introduced in the Rhode Island General Assembly, amends the taxation provisions related to the sales and use tax framework, specifically addressing exemptions for personal protective equipment. The bill proposes a sales tax exemption for the retail sale of cloth or disposable face masks and other facial coverings. This legislative measure is a response to public health concerns raised during the COVID-19 pandemic, aiming to reduce the financial burden associated with purchasing necessary face coverings for the general public.

Contention

While the intention behind S0557 is to support public health efforts, some may argue that the bill does not address broader issues regarding public health infrastructure and education about the use of such protective equipment. Concerns may arise regarding how effectively this measure can be enforced and whether it is sufficient to accommodate the ongoing challenges posed by health crises. Legislators will need to evaluate its implications on state revenue and consider whether the exemption could lead to increased demand for other related health products that are not similarly exempt.

Notable_points

Senators Lawson, McKenney, Euer, Lauria, DiMario, Acosta, Britto, Cano, and Mack introduced S0557, emphasizing a collaborative effort among lawmakers to respond to urgent public health needs. The bill reflects a growing recognition of the importance of including health-related exemptions in fiscal policy, reinforcing the state's commitment to public welfare during and beyond the pandemic.

Companion Bills

No companion bills found.

Previously Filed As

RI HB2730

Revenue and taxation; interest rate computations; state tax liabilities; effective date.

RI HB2730

Revenue and taxation; interest rate computations; state tax liabilities; effective date.

RI H8197

Exempts new or used bicycles and bicycle parts from sales and use taxes.

RI HB336

Sales and use tax; to exempt food from sales and use taxes

RI HB247

AN ACT relating to sales and use taxes.

RI HB427

Sales and use taxes; rate on food eliminated effective September 1, 2025

RI AB359

Proposes to exempt sales of certain coins, currency and bullion from sales and use taxes and analogous taxes upon approval by the voters. (BDR 32-147)

RI S0431

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. Also defines urban and small farmers and urban farmland.

RI AB2192

Sales and use taxes: farm equipment and machinery.

RI H7242

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. This act would also define urban and small farmers and urban farmland.

Similar Bills

No similar bills found.