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2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes — Liability and Computation
- Section 44-18-1. - Short title.
- Section 44-18-2. - Declaration of necessity.
- Section 44-18-3. - Applicability of definitions.
- Section 44-18-4. - “Sales tax” defined.
- Section 44-18-5. - “Use tax” defined.
- Section 44-18-6. - Person defined.
- Section 44-18-7. - Sales defined.
- Section 44-18-7.1. - Additional definitions.
- Section 44-18-7.2. - Sales tax holiday definitions.
- Section 44-18-7.3. - Services defined.
- Section 44-18-8. - Retail sale or sale at retail defined.
- Section 44-18-9. - “Storage” defined.
- Section 44-18-10. - “Use” defined.
- Section 44-18-11. - Storage or use for export.
- Section 44-18-12. - “Sale price” defined.
- Section 44-18-12.1. - “Additional measure subject to tax”.
- Section 44-18-13. - Gross receipts defined.
- Section 44-18-14. - “Business” defined.
- Section 44-18-15. - “Retailer” defined.
- Section 44-18-15.1. - “Promoter” and “show” defined — Duty of promoter to collect tax.
- Section 44-18-15.2. - “Remote seller” defined — Collection of sales and use tax by remote seller.
- Section 44-18-16. - Tangible property defined.
- Section 44-18-17. - “State” defined.
- Section 44-18-18. - Sales tax imposed.
- Section 44-18-18.1. - Local meals and beverage tax.
- Section 44-18-19. - Collection of sales tax by retailer.
- Section 44-18-19.1. - Direct Pay Permit.
- Section 44-18-20. - Use tax imposed.
- Section 44-18-21. - Liability for use tax.
- Section 44-18-22. - Collection of use tax by retailer.
- Section 44-18-23. - “Engaging in business” defined.
- Section 44-18-24. - Collection by retailer of use tax on interstate sales.
- Section 44-18-25. - Presumption that sale is for storage, use, or consumption — Resale certificate.
- Section 44-18-26. - Tax on retailer’s use of merchandise.
- Section 44-18-26.1. - “Demonstration boat” defined.
- Section 44-18-27. - Tax on rental income to retailer.
- Section 44-18-28. - Resale of fungible goods from commingled mass.
- Section 44-18-29. - Repealed.
- Section 44-18-30. - Gross receipts exempt from sales and use taxes.
- Section 44-18-30A. - Exemption or credit where sales or use taxes were paid in other jurisdictions.
- Section 44-18-30B. - Exemption from sales tax for sales by writers, composers, artists — Findings.
- Section 44-18-30C. - Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick.
- Section 44-18-30D. - Repealed.
- Section 44-18-30.1. - Application for certificate of exemption — Fees.
- Section 44-18-31. - Exemption of sales to federal government.
- Section 44-18-32. - Sales to federal contractors.
- Section 44-18-33. - Sales to common carrier for use outside state.
- Section 44-18-34. - Exemption from use tax of property subject to sales tax.
- Section 44-18-35. - Property purchased from federal government.
- Section 44-18-36. - Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax.
- Section 44-18-36.1. - Hotel tax.
- Section 44-18-37. - Additional to other taxes.
- Section 44-18-38. - Severability.
- Section 44-18-39. - Repealed.
- Section 44-18-40. - Exemption for buses, trucks and trailers in interstate commerce.
- Section 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.
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