2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
§ 44-18-19 - Collection of sales tax by retailer.
SECTION 44-18-19
§ 44-18-19 Collection of sales tax by retailer. – The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:
SEE THE BOOK FOR THE PROPER TABLE.
and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:
SEE THE BOOK FOR THE PROPER TABLE.
and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).
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