Rhode Island CHAPTER 44-18 — Sales and Use Taxes – Liability and Computation
- § 44-18-1 — Short title.
- § 44-18-2 — Declaration of necessity.
- § 44-18-3 — Applicability of definitions.
- § 44-18-4 — "Sales tax" defined.
- § 44-18-5 — "Use tax" defined.
- § 44-18-6 — "Person" defined.
- § 44-18-7 — Additional definitions.
- § 44-18-8 — "Retail sale" defined.
- § 44-18-9 — "Storage" defined.
- § 44-18-10 — "Use" defined.
- § 44-18-11 — Storage or use for export.
- § 44-18-12 — "Sale price" defined.
- § 44-18-13 — "Gross receipts" defined.
- § 44-18-14 — "Business" defined.
- § 44-18-15 — "Retailer" defined.
- § 44-18-15.1 — "Promoter" and "show" defined – Duty of promoter to collect tax.
- § 44-18-16 — "Tangible property" defined.
- § 44-18-17 — "State" defined.
- § 44-18-18 — Sales tax imposed.
- § 44-18-18.1 — Local meals and beverage tax.
- § 44-18-19 — Collection of sales tax by retailer.
- § 44-18-20 — Use tax imposed.
- § 44-18-21 — Liability for use tax.
- § 44-18-22 — Collection of use tax by retailer.
- § 44-18-23 — "Engaging in business" defined.
- § 44-18-24 — Collection by retailer of use tax on interstate sales.
- § 44-18-25 — Presumption that sale is for storage, use, or consumption – Resale certificate.
- § 44-18-26 — Tax on retailer's use of merchandise.
- § 44-18-26.1 — "Demonstration boat" defined.
- § 44-18-27 — Tax on rental income to retailer.
- § 44-18-28 — Resale of fungible goods from commingled mass.
- § 44-18-29 — [Repealed.].
- § 44-18-30 — Gross receipts exempt from sales and use taxes.
- § 44-18-30.A — Exemption or credit where sales or use taxes were paid in other jurisdictions.
- § 44-18-30.B — Exemption from sales tax for sales by writers, composers, artists – Findings.
- § 44-18-30.C — Exemption from or stabilization of sales and use taxes for municipal economic development zones – West Warwick.
- § 44-18-30.1 — Application for certificate of exemption – Fees.
- § 44-18-31 — Exemption of sales to federal government.
- § 44-18-32 — Sales to federal contractors.
- § 44-18-33 — Sales to common carrier for use outside state.
- § 44-18-34 — Exemption from use tax of property subject to sales tax.
- § 44-18-35 — Property purchased from federal government.
- § 44-18-36 — Property held prior to 1947 – Property of nonresidents – Extension of sales tax exemptions to use tax.
- § 44-18-36.1 — Hotel tax.
- § 44-18-37 — Additional to other taxes.
- § 44-18-38 — Severability.
- § 44-18-39 — [Repealed.].
- § 44-18-40 — Exemption for buses, trucks and trailers in interstate commerce.
- § 44-18-40.1 — Exemption for certain energy products.