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2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes — Liability and Computation
Section 44-18-33. - Sales to common carrier for use outside state.
Universal Citation:
RI Gen L § 44-18-33. (2022)
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§ 44-18-33. Sales to common carrier for use outside state.
There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside of this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 33; G.L. 1956, § 44-18-33.
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