Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-18-1
Short title
Official textwebserver.rilegislature.govlast amended
Chapters 18 and 19 of this title may be known and cited as the âSales and Use Tax
Actâ.
Amendment history
History of Section. P.L. 1947, ch. 1887, art. 2, § 1; G.L. 1956, § 44-18-1.
Source: view the official text
In this chapter (40 sections)
- 44-18-1 · Short title
- 44-18-2 · Declaration of necessity
- 44-18-3 · Applicability of definitions
- 44-18-4 · âSales taxâ defined
- 44-18-5 · âUse taxâ 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 · âStorageâ defined
- 44-18-10 · âUseâ defined
- 44-18-11 · Storage or use for export
- 44-18-12 · âSale priceâ defined
- 44-18-12.1 · âAdditional measure subject to taxâ
- 44-18-13 · Gross receipts defined
- 44-18-14 · âBusinessâ defined
- 44-18-15 · âRetailerâ defined
- 44-18-15.1 · âPromoterâ and âshowâ defined â Duty of promoter…
- 44-18-15.2 · âRemote sellerâ defined â Collection of sales and…
- 44-18-16 · Tangible property defined
- 44-18-17 · âStateâ 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 · âEngaging in businessâ 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…
- 44-18-26 · Tax on retailerâs use of merchandise
- 44-18-26.1 · âDemonstration boatâ defined
- 44-18-27 · Tax on rental income to retailer
- 44-18-28 · Resale of fungible goods from commingled mass
- 44-18-29 · Repealed
- 44-18-30 · Gross receipts exempt from sales and use taxes
- 44-18-30.1 · Application for certificate of exemption