2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes — Liability and Computation
Section 44-18-15.1. - “Promoter” and “show” defined — Duty of promoter to collect tax.

§ 44-18-15.1. “Promoter” and “show” defined — Duty of promoter to collect tax.

(a) “Promoter” means any person who for consideration rents or leases space to any person for the display and sale of tangible personal property, services, or food and drink subject to tax, at a show, or who operates a show.

(b) “Show” means a flea market, craft show, antique show, coin show, stamp show, comic book show, fair, and any other show of a temporary nature, regardless of whether conducted at the same location for an extended period of time, excluding, however, trade shows sponsored or promoted by an industry, trade, or professional association or society which are open only to industry, trade, professional association, or society related persons and not to the general public.

(c) The promoter of a show is charged with the duty of collecting the sales tax from each out of state person who rents or leases space from the promoter for the display and sale of tangible personal property, services, or food and drink subject to tax at a show.

History of Section.
P.L. 1978, ch. 166, § 2; P.L. 1981, ch. 234, § 1.