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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-17

“State” defined

Official textwebserver.rilegislature.govlast amended

“In this state” or “in the state” means within the exterior limits of the state of
Rhode Island and includes all territory within these limits owned by or ceded to the
United States of America.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 16; G.L. 1956, § 44-18-17; P.L. 2006, ch. 246, art. 30, § 9.

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  36. 44-18-29 · Repealed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