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2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
§ 44-18-10 - "Use" defined.

SECTION 44-18-10

   § 44-18-10  "Use" defined. – "Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business.

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