House Bill #5676 (2021)

AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Changes the tax classifications for cable television assets.

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Changes since original draft

  • 2021 – H 5676
  • 2021 – H 5676 SUBSTITUTE A
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  • LC001717
  • LC001717/SUB A/2
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  • S T A T E O F R H O D E I S L A N D
  • IN GENERAL ASSEMBLY
  • JANUARY SESSION, A.D. 2021
  • ____________
  • A N A C T
  • RELATING TO TAXATION – LEVY AND ASSESSMENT OF LOCAL TAXES
  • Introduced By: Representative Alex D. Marszalkowski
  • Date Introduced: February 24, 2021
  • Referred To: House Finance
  • It is enacted by the General Assembly as follows:
  • SECTION 1. Section 44-5-12.1 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" is hereby amended to read as follows:
  • 44-5-12.1. Assessment of tangible personal property.
  • (a) All tangible personal property subject to taxation shall be assessed for taxation based on the original purchase price (new or used) including all costs such as freight and installation. Assets will be classified and depreciated as defined in this section.
  • (b) The following classification and depreciation table shall be used in determining the assessed value of tangible personal property.
  • State of Rhode Island Tangible Property Classification Class of Assets Class I Short Life Class II Mid-Life Class III Long Life
  • Age 1-5 yrs 6-12 yrs 13+ yrs
  • 1 95 95 95
  • 2 80 90 90
  • 3 60 80 85
  • 4 30 70 80
  • 5 20 60 75
  • 6 20 50 70
  • 7 20 40 65
  • 8 20 30 60
  • 9 20 30 55
  • 10 20 30 50
  • 11 20 30 45
  • 12 20 30 40
  • 13 20 30 35
  • 14 20 30 30
  • 15+ 20 30 30
  • Assets Shall Not be Trended
  • (c) Assets shall be classified on an annual basis by the Rhode Island Association of Assessing Officers' Personal Property Committee based on the following table:
  • INDUSTRY GROUP IN YEARS CLASS
  • Agriculture machinery and equipment II
  • Aircraft and all helicopters II
  • Amusement and theme parks II
  • Apparel and fabricated textile manufacturing II
  • Automobile repair shops II
  • Bakeries and confectionery production II
  • Barber and beauty shops II
  • Billboards III
  • Brewery equipment not used directly in manufacturing II
  • Cable television: All equipment including set top boxes, remotes, and other
  • related equipment II
  • 8 20 30 60
  • 9 20 30 55
  • 10 20 30 50
  • 11 20 30 45
  • 12 20 30 40
  • 13 20 30 35
  • 14 20 30 30
  • 15+ 20 30 30
  • Assets Shall Not be Trended
  • (c) Assets shall be classified on an annual basis by the Rhode Island Association of Assessing Officers' Personal Property Committee based on the following table:
  • INDUSTRY GROUP IN YEARS CLASS
  • Agriculture machinery and equipment II
  • Aircraft and all helicopters II
  • Amusement and theme parks II
  • Apparel and fabricated textile manufacturing II
  • Automobile repair shops II
  • Bakeries and confectionery production II
  • Barber and beauty shops II
  • Billboards III
  • Brewery equipment not used directly in manufacturing II
  • Cable television, headend facilities: II
  • All equipment including set top boxes, remotes, and other
  • related equipment II
  • aerial, underground, and drops, including MDUS III
  • Headend facilities II
  • Headend equipment I
  • Subscriber connection and distribution network
  • Coax cable II
  • Fiber cable III
  • Network electronics I
  • Customer premises equipment I
  • Canneries and frozen food production II
  • Cement processing III
  • Chemical and allied production II Clay products processing III Cold storage and ice-making equipment III Cold storage warehouse equipment II Computers, personal computers (PC), laptops, tablets, cellphones,
  • Microwave systems II
  • Program origination II
  • Service and test II
  • Subscriber connection and distribution II
  • Canneries and frozen food production II
  • Cement processing III
  • Chemical and allied production II
  • Clay products processing III
  • Cold storage and ice-making equipment III Cold storage warehouse equipment II Computers, personal computers (PC), laptops, tablets, cellphones,
  • mainframe/servers, peripherals, keyboard, mouse I Condiments, processing II Construction equipment, general construction, backhoes, forklifts, loaders, cranes, unregistered vehicles II Dairy products processing II Data handling equipment, except computers II
  • printers, copiers, bridges, routers and gateways II Distilling II Electrical equipment not used in manufacturing II Electronic equipment II Fabricated metal products/special tools II Fishing equipment, excluding boats and barges, lines, nets I Food and beverage production II Fur processing II Gas distribution, total distribution equipment III Glass and glass products/special tools II Grain and grain mill products processing III Gypsum products III Hand tools II Hospital furnishings and equipment II Hotel and motel furnishings and equipment II Jewelry products and pens II Knitwear and knit products, ex, work uniforms I Laundry equipment II Leather and leather products II Logging, timber cutting II Marine construction II Meatpacking II Medical and dental supply production II Metalworking machinery processing II Mining and quarrying II Motion picture and television production II Motor vehicle and parts/special tools II Office furniture and equipment II Optical lenses and instrument processing II Paints and varnishes I Petroleum refining III
  • printers, copiers, bridges, routers and gateways II Distilling II Electrical equipment not used in manufacturing II Electronic equipment II Fabricated metal products/special tools II Fishing equipment, excluding boats and barges, lines, nets I Food and beverage production II Fur processing II Gas distribution, total distribution equipment III Glass and glass products/special tools II Grain and grain mill products processing III Gypsum products III Hand tools II Hospital furnishings and equipment II Hotel and motel furnishings and equipment II Jewelry products and pens II Knitwear and knit products, ex, work uniforms I Laundry equipment II Leather and leather products II Logging, timber cutting II Marine construction II Meatpacking II Medical and dental supply production II Metalworking machinery processing II Mining and quarrying II Motion picture and television production II Motor vehicle and parts/special tools II Office furniture and equipment II Optical lenses and instrument processing II Paints and varnishes I Petroleum refining III
  • pipeline transportation III Plastics manufacturing I/II Plastic products processing/special tools II Primary metals production, nonferrous and foundry products III
  • special tools III Primary steel mill products III Printing and publishing II Professional and scientific instruments II Radio and television, broadcasting II Railroad transportation equipment II
  • locomotive II Recreation and amusement II Retail trades, fixtures and equipment II Residential furniture II Restaurant and bar equipment II Restaurant equipment, fast foods II Rubber products processing/special tools II Sawmills, permanent/portable II. Service establishments II Ship and boat building equipment/special tools II Soft drink processing and bottling II Stone products processing III Telecommunications, local and interstate II
  • analog switching II
  • circuit, digital, analog, optic II
  • information/origination equipment I/II
  • smart phones I
  • metallic cable III
  • fiber cable, poles, conduit III
  • all other equipment II
  • Telecommunications, cellular
  • analog/digital switching II
  • radio frequency channel and control II
  • power equipment II
  • antennae II
  • towers III
  • transmission equipment II
  • cellular phones I
  • Textile products, including finishing and dyeing II
  • yarn, thread and woven fabrics II
  • Theater equipment II
  • Utilities/power production III
  • generation, transmission, or distribution equipment III
  • Waste reduction and resource recovery II
  • Water transportation III
  • vessels, barges and tugs III
  • Water utilities III
  • Wharves, docks and piers III
  • Wholesale trade fixtures and equipment II
  • Wood products and furniture manufacturing II
  • (d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be categorized as class II.
  • SECTION 2. This act shall take effect upon passage.
  • metallic cable III
  • fiber cable, poles, conduit III
  • all other equipment II
  • Telecommunications, cellular
  • analog/digital switching II
  • radio frequency channel and control II
  • power equipment II
  • antennae II
  • towers III
  • transmission equipment II
  • cellular phones I
  • Textile products, including finishing and dyeing II
  • yarn, thread and woven fabrics II
  • Theater equipment II
  • Utilities/power production III
  • generation, transmission, or distribution equipment III
  • Waste reduction and resource recovery II
  • Water transportation III
  • vessels, barges and tugs III
  • Water utilities III
  • Wharves, docks and piers III
  • Wholesale trade fixtures and equipment II
  • Wood products and furniture manufacturing II
  • (d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be categorized as class II.
  • SECTION 2. This act shall take effect upon passage.
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  • LC001717
  • LC001717/SUB A/2
  • ========
  • EXPLANATION
  • BY THE LEGISLATIVE COUNCIL
  • BY THE LEGISLATIVE COUNCIL
  • OF
  • A N A C T
  • RELATING TO TAXATION – LEVY AND ASSESSMENT OF LOCAL TAXES
  • ***
  • This act would change the tax classifications for cable television assets.
  • This act would take effect upon passage. ======== LC001717 ========
  • Thisact wouldchangethetaxclassificationsforcertaincabletelevisionassets,specifically, headend facilities.
  • This act would take effect upon passage. ======== LC001717/SUB A/2 ========

Votes

NOTE: Electronic voting records are unofficial and may not be accurate. For an official vote tally, check the House or Senate Journal from the day of the vote.

Floor vote for Passage

July 01, 2021 at 9:03pm
Yeas: 25 / Nays: 12 / Not voting: 1 / Recused: 0
Legislator Vote
Sen. Acosta N
Sen. Algiere N
Sen. Anderson N
Sen. Archambault Y
Sen. Bell N
Sen. Burke Y
Sen. Calkin NV
Sen. Cano Y
Sen. Ciccone Y
Sen. Coyne Y
Sen. Cruz N
Sen. DiMario Y
Sen. DiPalma Y
Sen. Euer Y
Sen. Felag Y
Sen. Gallo Y
Sen. Goldin N
Sen. Goodwin Y
Sen. Kallman Y
Sen. Lawson Y
Sen. Lombardi Y
Sen. Lombardo Y
Sen. Mack N
Sen. McCaffrey Y
Sen. Mendes N
Sen. Miller Y
Sen. Morgan N
Sen. Murray Y
Sen. Paolino N
Sen. Pearson Y
Sen. Picard Y
Sen. Quezada Y
Sen. Raptakis N
Sen. Rogers N
Sen. Ruggerio Y
Sen. Seveney Y
Sen. Sosnowski Y
Sen. Valverde Y