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2005 Rhode Island Code - 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- § 44-18-29 — [Repealed.].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.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
