Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-18-2
Declaration of necessity
The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to the several cities and towns now confronted with financial crisis, have created an increased burden on the finances of the state. To the end that adequate funds are available to the state government to enable it to meet these newly adopted obligations, without impairing the ability of the state to fulfill its existing obligations, a revision of the tax structure is unavoidable. The enactment of the provisions of chapters 18 and 19 of this title is declared to be necessary to enable the state to carry out the provisions of chapter 7 of title 16.
Amendment history
History of Section. P.L. 1947, ch. 1887, art. 9, part 3, § 1; G.L. 1956, § 44-18-2; P.L. 1988, ch. 84, § 96.
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