---
type: "Bill"
title: "AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- ENFORCEMENT AND COLLECTION (Eliminates the fee associated with retail sales licenses and renting of living quarters.)"
description: "AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- ENFORCEMENT AND COLLECTION (Eliminates the fee associated with retail sales licenses and renting of living quarters.)"
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2021"
identifier: "SB 974"
citation: "Rhode Island SB 974 (2021)"
classification: ["bill"]
subjects: ["Business & Professions", "Fees", "Finance", "Housing", "Taxation"]
status: "enacted"
primary_sponsors: ["Paolino"]
version_count: 1
action_count: 9
vote_count: 1
first_action: "2021-06-22"
last_action: "2021-07-09"
source: "openstates"
source_identifier: "ocd-bill/3dc2d4e1-43e1-4482-b49e-ebf8a8f640f3"
source_url: "https://status.rilegislature.gov/"
source_hash: "8e3ab19f2c3a2b4d08e77ec58971b02e3c04de390b3435a3cebe87cb15304f3a"
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 974 (2021) — AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- ENFORCEMENT AND COLLECTION (Eliminates the fee associated with retail sales licenses and renting of living quarters.)

## Version chain

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

1. **974** (committee substitute) — [source](http://webserver.rilin.state.ri.us/BillText/BillText21/SenateText21/S0974.pdf)

## Votes

- COLLECTION — **36–0** (pass) · upper

## Sponsors

- Paolino — primary (person)

## Timeline

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

- **2021-06-22** 06/22/2021 Introduced, referred to Senate Finance `introduction, referral-committee`
- **2021-06-22** 06/22/2021 Scheduled for hearing and/or consideration (06/24/2021)
- **2021-06-24** 06/24/2021 Committee recommends passage `committee-passage-favorable`
- **2021-06-24** 06/24/2021 Placed on Senate Calendar (06/29/2021)
- **2021-06-29** 06/29/2021 Senate read and passed `passage`
- **2021-07-01** 07/01/2021 Placed on the House Consent Calendar (07/01/2021)
- **2021-07-01** 07/01/2021 House passed in concurrence `passage`
- **2021-07-07** 07/07/2021 Transmitted to Governor `executive-receipt`
- **2021-07-09** 07/09/2021 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/3dc2d4e1-43e1-4482-b49e-ebf8a8f640f3`. Confidence: reported (aggregated from official Rhode Island legislature records).