2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
§ 44-18-26.1 - "Demonstration boat" defined.
SECTION 44-18-26.1
§ 44-18-26.1 "Demonstration boat" defined. – "Demonstration boat" includes:
(1) The act of demonstrating a boat's designed use to potential retail buyers, dealers, distributors, or builders;
(2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration to the press, use for photographic session, use to generate editorial copy for advertisements, brochures, or owner manuals;
(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment suppliers, engine manufacturers, and other professionals or technicians with the purpose of improving product quality, performance, or salability;
(4) All equipment needed for normal operation or to demonstrate intended uses while engaged in boat promotion or improvement including required safety gear and electronics.
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