Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-18-26.1 — âDemonstration boatâ defined
âDemonstration boatâ includes:
(1) The act of demonstrating a boatâs designed use to potential retail buyers, dealers,
distributors, or builders;
(2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration
to the press, use for photographic session, use to generate editorial copy for advertisements,
brochures, or owner manuals;
(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment
suppliers, engine manufacturers, and other professionals or technicians with the purpose
of improving product quality, performance, or salability;
(4) All equipment needed for normal operation or to demonstrate intended uses while engaged
in boat promotion or improvement including required safety gear and electronics.
Source: official text