---
type: "Bill"
title: "AN ACT RELATING TO TAXATION - SALES AND USE TAXES - ENFORCEMENT AND COLLECTION (Enacts two 10 year statute of limitations on two separate tax functions.)"
description: "AN ACT RELATING TO TAXATION - SALES AND USE TAXES - ENFORCEMENT AND COLLECTION (Enacts two 10 year statute of limitations on two separate tax functions.)"
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2019"
identifier: "SB 74"
citation: "Rhode Island SB 74 (2019)"
classification: ["bill"]
subjects: ["Business & Professions", "Corporations"]
status: "enacted"
primary_sponsors: ["Ciccone", "Felag", "Lombardi", "Lombardo", "McCaffrey"]
version_count: 1
action_count: 17
vote_count: 2
first_action: "2019-01-16"
last_action: "2019-07-15"
source: "openstates"
source_identifier: "ocd-bill/b28d8da4-118e-42b4-aa11-dae9f13a2c59"
source_url: "http://status.rilin.state.ri.us/"
source_hash: "4fedd444c0042449ccbf883f8afc128c1e59a13dace7e473074c17bcb9279b09"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ri"]
---

# Rhode Island SB 74 (2019) — AN ACT RELATING TO TAXATION - SALES AND USE TAXES - ENFORCEMENT AND COLLECTION (Enacts two 10 year statute of limitations on two separate tax functions.)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **74 SUB A** (committee substitute) — [source](http://webserver.rilin.state.ri.us/BillText/BillText19/SenateText19/S0074A.pdf)

## Votes

- Passage — **37–0** (pass) · upper
- IN CONCURRENCE — **67–0** (pass) · upper

## Sponsors

- Ciccone — primary (person)
- Felag — primary (person)
- Lombardi — primary (person)
- Lombardo — primary (person)
- McCaffrey — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-16** 01/16/2019 Introduced, referred to Senate Judiciary `introduction, referral-committee`
- **2019-04-26** 04/26/2019 Scheduled for hearing and/or consideration (04/30/2019)
- **2019-04-30** 04/30/2019 Committee recommended measure be held for further study
- **2019-05-23** 05/23/2019 Scheduled for consideration (05/28/2019)
- **2019-05-28** 05/28/2019 Committee recommends passage `committee-passage-favorable`
- **2019-05-29** 05/29/2019 Placed on Senate Calendar (06/11/2019)
- **2019-06-11** 06/11/2019 Senate voted to recommit to Senate Judiciary
- **2019-06-21** 06/21/2019 Scheduled for consideration (06/25/2019)
- **2019-06-24** 06/24/2019 Proposed Substitute
- **2019-06-25** 06/25/2019 Committee recommended measure be held for further study
- **2019-06-26** 06/26/2019 Committee recommends passage of Sub A `committee-passage-favorable`
- **2019-06-26** 06/26/2019 Placed on Senate Calendar (06/26/2019)
- **2019-06-26** 06/26/2019 Senate passed Sub A `passage`
- **2019-06-27** 06/27/2019 Placed on House Calendar (06/28/2019)
- **2019-06-28** 06/28/2019 House passed Sub A in concurrence `passage`
- **2019-07-11** 07/11/2019 Transmitted to Governor `executive-receipt`
- **2019-07-15** 07/15/2019 Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b28d8da4-118e-42b4-aa11-dae9f13a2c59`. Confidence: reported (aggregated from official Rhode Island legislature records).