There is a newer version of the Rhode Island General Laws
2010 Rhode Island Code
Title 44 Taxation
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 Sales defined.
- § 44-18-7.1 Additional definitions.
- § 44-18-7.2 Sales tax holiday definitions.
- § 44-18-8 Retail sale or sale at retail 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.
- § 44-18-12.1 "Additional measure subject to tax".
- § 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.
- § 44-18-19.1 Direct Pay Permit.
- § 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- § 44-18-29 Repealed.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- § 44-18-30.D Repealed.
- § 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.
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