Rhode Island legislation · 2026 Regular Session
Rhode Island S2082: AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION (Phases out the local meals and beverage tax by
Status: Failed, May 28, 2026
AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION (Phases out the local meals and beverage tax by January 1, 2030.)
What the bill says
From the introduced text, January 16, 2026:
2026 -- S 2082 ======== LC003305 ======== STATEOFRHODEISLAND IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 2026 ____________ ANACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION Introduced By: Senators Paolino, E Morgan, Rogers, de la Cruz, Appollonio, Famiglietti, Raptakis, Patalano, Dimitri, and Sosnowski Date Introduced: January 16, 2026 Referred To: Senate Finance It is enacted by the General Assembly as follows: SECTION 1. Section 44-18-18.1 of the General Laws in Chapter 44-18 entitled "Sales and Use Taxes -- Liability and Computation" is hereby amended to read as follows: 44-18-18.1. Local meals and beverage tax. (a) There is hereby levied and imposed, upon every purchaser of a meal and/or beverage, in addition to all other taxes and fees now imposed by law, a local meals and beverage tax upon each and every meal and/or beverage sold within the state of Rhode Island in or from an eating and/or drinking establishment, whether prepared in the eating and/or drinking establishment or not and whether consumed at the premises or not, at a rate of one percent of the gross receipts. The tax shall be paid to the tax administrator by the retailer at the time and in the manner provided. (b) All sums received by the division of taxation under this section as taxes, penalties, or forfeitures, interest, costs of …
Sponsors
- Thomas Paolino (R, SD-017) · primary sponsor
- Elaine Morgan (R, SD-034)
- Gordon Rogers (R, SD-021)
- Jessica de la Cruz (R, SD-023)
- Peter Appollonio (D, SD-029)
- Stefano Famiglietti (D, SD-004)
- Leonidas Raptakis (D, SD-033)
- Todd Patalano (D, SD-026)
- Andrew Dimitri (D, SD-025)
- Susan Sosnowski (D, SD-037)
Latest actions
- : Committee recommended measure be held for further study
- : Scheduled for hearing and/or consideration
- : Introduced, referred to Senate Finance
Votes
- Senate Committee on Finance: Passage (May 28, 2026): 6 yea, 0 nay, passed
Subjects: TAXATION
Common questions
- What is S2082?
- S2082 is a bill in the Rhode Island Legislature (2026 Regular Session): AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION (Phases out the local meals and beverage tax by .
- What does S2082 do?
- AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION (Phases out the local meals and beverage tax by January 1, 2030.)
- What is the status of S2082?
- Failed as of May 28, 2026. Latest action: Committee recommended measure be held for further study (May 28, 2026).
- Who sponsored S2082?
- Thomas Paolino (R, SD-017), with 9 co-sponsors.
- Where is the official record for S2082?
- On the Rhode Island Legislature website: http://webserver.rilegislature.gov/BillText/BillText26/SenateText26/S2082.pdf
Source: official Rhode Island record. Tracked by Delilah, AI for legislation across all 50 states and Congress.