There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
§ 44-18-1 - Short title.
SECTION 44-18-1
§ 44-18-1 Short title. – Chapters 18 and 19 of this title may be known and cited as the "Sales and Use Tax Act".
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