Applicability of definitions

Official textwebserver.rilegislature.govlast amended 1956

Except where the context requires, the definitions given in this chapter govern the construction of chapters 18 and 19 of this title.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 2; G.L. 1956, § 44-18-3.

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44-18-29 · Repealed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

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