There is a newer version of the Rhode Island General Laws
2012 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes Liability and Computation
- Chapter 44-18-1 - Short title.
- Chapter 44-18-2 - Declaration of necessity.
- Chapter 44-18-3 - Applicability of definitions.
- Chapter 44-18-4 - "Sales tax" defined.
- Chapter 44-18-5 - "Use tax" defined.
- Chapter 44-18-6 - Person defined.
- Chapter 44-18-7 - Sales defined. [Effective until October 1, 2012.].
- Chapter 44-18-7.1 - Additional definitions.
- Chapter 44-18-7.2 - Sales tax holiday definitions.
- Chapter 44-18-7.3 - Services defined.
- Chapter 44-18-8 - Retail sale or sale at retail defined. [Effective until October 1, 2012.].
- Chapter 44-18-9 - "Storage" defined.
- Chapter 44-18-10 - "Use" defined.
- Chapter 44-18-11 - Storage or use for export.
- Chapter 44-18-12 - "Sale price" defined. [Effective until October 1, 2012.].
- Chapter 44-18-12.1 - "Additional measure subject to tax".
- Chapter 44-18-13 - Gross receipts defined.
- Chapter 44-18-14 - "Business" defined.
- Chapter 44-18-15 - "Retailer" defined. [Effective until October 1, 2012.].
- Chapter 44-18-15.1 - "Promoter" and "show" defined Duty of promoter to collect tax.
- Chapter 44-18-16 - Tangible property defined.
- Chapter 44-18-17 - "State" defined.
- Chapter 44-18-18 - Sales tax imposed. [Effective October 1, 2012.].
- Chapter 44-18-18.1 - Local meals and beverage tax.
- Chapter 44-18-19 - Collection of sales tax by retailer.
- Chapter 44-18-19.1 - Direct Pay Permit.
- Chapter 44-18-20 - Use tax imposed. [Effective until October 1, 2012.].
- Chapter 44-18-21 - Liability for use tax. [Effective until October 1, 2012.].
- Chapter 44-18-22 - Collection of use tax by retailer. [Effective until October 1, 2012.].
- Chapter 44-18-23 - "Engaging in business" defined. [Effective until October 1, 2012.].
- Chapter 44-18-24 - Collection by retailer of use tax on interstate sales.
- Chapter 44-18-25 - Presumption that sale is for storage, use, or consumption Resale certificate. [Effective until October 1, 2012.].
- Chapter 44-18-26 - Tax on retailer's use of merchandise.
- Chapter 44-18-26.1 - "Demonstration boat" defined.
- Chapter 44-18-27 - Tax on rental income to retailer.
- Chapter 44-18-28 - Resale of fungible goods from commingled mass.
- Chapter 44-18-29 - Repealed.
- Chapter 44-18-30 - Gross receipts exempt from sales and use taxes.
- Chapter 44-18-30.A - Exemption or credit where sales or use taxes were paid in other jurisdictions.
- Chapter 44-18-30.B - Exemption from sales tax for sales by writers, composers, artists Findings.
- Chapter 44-18-30.C - Exemption from or stabilization of sales and use taxes for municipal economic development zones West Warwick.
- Chapter 44-18-30.D - Repealed.
- Chapter 44-18-30.1 - Application for certificate of exemption Fees.
- Chapter 44-18-31 - Exemption of sales to federal government.
- Chapter 44-18-32 - Sales to federal contractors.
- Chapter 44-18-33 - Sales to common carrier for use outside state.
- Chapter 44-18-34 - Exemption from use tax of property subject to sales tax.
- Chapter 44-18-35 - Property purchased from federal government.
- Chapter 44-18-36 - Property held prior to 1947 Property of nonresidents Extension of sales tax exemptions to use tax.
- Chapter 44-18-36.1 - Hotel tax.
- Chapter 44-18-37 - Additional to other taxes.
- Chapter 44-18-38 - Severability.
- Chapter 44-18-39 - Repealed.
- Chapter 44-18-40 - Exemption for buses, trucks and trailers in interstate commerce.
- Chapter 44-18-40.1 - Exemption for certain energy products.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.