2010 Rhode Island Code
Title 44 Taxation
CHAPTER 44-18 Sales and Use Taxes – Liability and Computation
§ 44-18-25 Presumption that sale is for storage, use, or consumption – Resale certificate.
§ 44-18-25 Presumption that sale is for storage, use, or consumption – Resale certificate. – It is presumed that all gross receipts are subject to the sales tax, and that the use of all tangible personal property is subject to the use tax, and that all tangible personal property sold or in processing or intended for delivery or delivered in this state is sold or delivered for storage, use, or other consumption in this state, until the contrary is established to the satisfaction of the tax administrator. The burden of proving the contrary is upon the person who makes the sale and the purchaser, unless the person who makes the sale takes from the purchaser a certificate to the effect that the purchase was for resale. The certificate shall contain any information and be in the form that the tax administrator may require.
History of Section.
(P.L. 1947, ch. 1887, art. 2, § 27; G.L. 1956, § 44-18-25; P.L. 2006, ch. 246, art. 30, § 9.)
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