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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-13

Gross receipts defined

Official textwebserver.rilegislature.govlast amended

“Gross receipts” means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers.

Amendment history

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

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In this chapter (40 sections)
  1. 44-18-1 · Short title
  2. 44-18-2 · Declaration of necessity
  3. 44-18-3 · Applicability of definitions
  4. 44-18-4 · “Sales tax” defined
  5. 44-18-5 · “Use tax” defined
  6. 44-18-6 · Person defined
  7. 44-18-7 · Sales defined
  8. 44-18-7.1 · Additional definitions
  9. 44-18-7.2 · Sales tax holiday definitions
  10. 44-18-7.3 · Services defined
  11. 44-18-8 · Retail sale or sale at retail defined
  12. 44-18-9 · “Storage” defined
  13. 44-18-10 · “Use” defined
  14. 44-18-11 · Storage or use for export
  15. 44-18-12 · “Sale price” defined
  16. 44-18-12.1 · “Additional measure subject to tax”
  17. 44-18-13 · Gross receipts defined
  18. 44-18-14 · “Business” defined
  19. 44-18-15 · “Retailer” defined
  20. 44-18-15.1 · “Promoter” and “show” defined — Duty of promoter…
  21. 44-18-15.2 · “Remote seller” defined — Collection of sales and…
  22. 44-18-16 · Tangible property defined
  23. 44-18-17 · “State” defined
  24. 44-18-18 · Sales tax imposed
  25. 44-18-18.1 · Local meals and beverage tax
  26. 44-18-19 · Collection of sales tax by retailer
  27. 44-18-19.1 · Direct Pay Permit
  28. 44-18-20 · Use tax imposed
  29. 44-18-21 · Liability for use tax
  30. 44-18-22 · Collection of use tax by retailer
  31. 44-18-23 · “Engaging in business” defined
  32. 44-18-24 · Collection by retailer of use tax on interstate sales
  33. 44-18-25 · Presumption that sale is for storage, use, or consumption…
  34. 44-18-26 · Tax on retailer’s use of merchandise
  35. 44-18-26.1 · “Demonstration boat” defined
  36. 44-18-27 · Tax on rental income to retailer
  37. 44-18-28 · Resale of fungible goods from commingled mass
  38. 44-18-29 · Repealed
  39. 44-18-30 · Gross receipts exempt from sales and use taxes
  40. 44-18-30.1 · Application for certificate of exemption
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