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R.I. Gen. Laws tit. 44, ch. 18 – Sales and Use Taxes — Liability and Computation | Midpage
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Rhode Island General Laws
Title 44
Chapter 44-18
R.I. Gen. Laws tit. 44, ch. 18
Sales and Use Taxes — Liability and Computation
44-18-1
Short title
44-18-2
Declaration of necessity
44-18-3
Applicability of definitions
44-18-4
“Sales tax” defined
44-18-5
“Use tax” defined
44-18-6
Person defined
44-18-7
Sales defined
44-18-7.1
Additional definitions
44-18-7.2
Sales tax holiday definitions
44-18-7.3
Services defined
44-18-8
Retail sale or sale at retail defined
44-18-9
“Storage” defined
44-18-10
“Use” defined
44-18-11
Storage or use for export
44-18-12
“Sale price” defined
44-18-12.1
“Additional measure subject to tax”
44-18-13
Gross receipts defined
44-18-14
“Business” defined
44-18-15
“Retailer” defined
44-18-15.1
“Promoter” and “show” defined — Duty of promoter to collect tax
44-18-15.2
“Remote seller” defined — Collection of sales and use tax by remote seller
44-18-16
Tangible property defined
44-18-17
“State” defined
44-18-18
Sales tax imposed
44-18-18.1
Local meals and beverage tax
44-18-19
Collection of sales tax by retailer
44-18-19.1
Direct Pay Permit
44-18-20
Use tax imposed
44-18-21
Liability for use tax
44-18-22
Collection of use tax by retailer
44-18-23
“Engaging in business” defined
44-18-24
Collection by retailer of use tax on interstate sales
44-18-25
Presumption that sale is for storage, use, or consumption — Resale certificate
44-18-26
Tax on retailer’s use of merchandise
44-18-26.1
“Demonstration boat” defined
44-18-27
Tax on rental income to retailer
44-18-28
Resale of fungible goods from commingled mass
44-18-30
Gross receipts exempt from sales and use taxes
44-18-30A
Exemption or credit where sales or use taxes were paid in other jurisdictions
44-18-30B
Exemption from sales tax for sales by writers, composers, artists — Findings
44-18-30C
Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick
44-18-30.1
Application for certificate of exemption
44-18-31
Exemption of sales to federal government
44-18-32
Sales to federal contractors
44-18-33
Sales to common carrier for use outside state
44-18-34
Exemption from use tax of property subject to sales tax
44-18-35
Property purchased from federal government
44-18-36
Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax
44-18-37
Additional to other taxes
44-18-38
Severability
44-18-40
Exemption for buses, trucks and trailers in interstate commerce
44-18-40.1
Exemption for certain energy products