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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-39

Repealed

Official textwebserver.rilegislature.govlast amended
Amendment history

History of Section. P.L. 1980, ch. 156, § 1; P.L. 1984, ch. 213, § 1; P.L. 1990, ch. 364, § 1; Repealed by P.L. 1995, ch. 323, § 32, effective June 30, 1995.

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In this chapter (40 sections)
  1. 44-18-12.1 · “Additional measure subject to tax”
  2. 44-18-13 · Gross receipts defined
  3. 44-18-14 · “Business” defined
  4. 44-18-15 · “Retailer” defined
  5. 44-18-15.1 · “Promoter” and “show” defined — Duty of promoter…
  6. 44-18-15.2 · “Remote seller” defined — Collection of sales and…
  7. 44-18-16 · Tangible property defined
  8. 44-18-17 · “State” defined
  9. 44-18-18 · Sales tax imposed
  10. 44-18-18.1 · Local meals and beverage tax
  11. 44-18-19 · Collection of sales tax by retailer
  12. 44-18-19.1 · Direct Pay Permit
  13. 44-18-20 · Use tax imposed
  14. 44-18-21 · Liability for use tax
  15. 44-18-22 · Collection of use tax by retailer
  16. 44-18-23 · “Engaging in business” defined
  17. 44-18-24 · Collection by retailer of use tax on interstate sales
  18. 44-18-25 · Presumption that sale is for storage, use, or consumption…
  19. 44-18-26 · Tax on retailer’s use of merchandise
  20. 44-18-26.1 · “Demonstration boat” defined
  21. 44-18-27 · Tax on rental income to retailer
  22. 44-18-28 · Resale of fungible goods from commingled mass
  23. 44-18-29 · Repealed
  24. 44-18-30 · Gross receipts exempt from sales and use taxes
  25. 44-18-30.1 · Application for certificate of exemption
  26. 44-18-30a · Exemption or credit where sales or use taxes were paid in…
  27. 44-18-30b · Exemption from sales tax for sales by writers, composers,…
  28. 44-18-30c · Exemption from or stabilization of sales and use taxes for…
  29. 44-18-30d · Repealed
  30. 44-18-31 · Exemption of sales to federal government
  31. 44-18-32 · Sales to federal contractors
  32. 44-18-33 · Sales to common carrier for use outside state
  33. 44-18-34 · Exemption from use tax of property subject to sales tax
  34. 44-18-35 · Property purchased from federal government
  35. 44-18-36 · Property held prior to 1947 — Property of nonresidents —…
  36. 44-18-37 · Additional to other taxes
  37. 44-18-38 · Severability
  38. 44-18-39 · Repealed
  39. 44-18-40 · Exemption for buses, trucks and trailers in interstate…
  40. 44-18-40.1 · Exemption for certain energy products
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