Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-13 — Gross receipts defined

âGross receiptsâ means the total amount of the sale price, as defined in Â§ 44-18-12 or the measure subject to tax as defined in Â§ 44-18-12.1, of the retail sales of retailers.

Last amended: History of Section. P.L. 1947, ch. 1887, art. 2, Â§ 12; G.L. 1956, Â§ 44-18-13; P.L. 1977, ch. 135, Â§ 1; P.L. 2006, ch. 246, art. 30, Â§ 9.

Source: official text