R.I. Gen. Laws § 44-18.1-28 — Library of definitions

Each member state shall utilize common definitions as provided in this section. The
terms defined are set out in the Library of Definitions, in Appendix C of the Streamlined
Sales and Use Tax Agreement. A member state shall adhere to the following principles:
(A) If a term defined in the Library of Definitions appears in a member state’s sales
and use tax statutes or administrative rules or regulations, the member state shall
enact of adopt the Library definition of the term in its statutes or administrative
rules or regulations in substantially the same language as the Library definition.
(B) A member state shall not use a Library definition in its sales or use tax statutes
or administrative rules or regulations that is contrary to the meaning of the Library
definition.
(C) Except as specifically provided in § 44-18.1-16 and the Library of Definitions, a member state shall impose a sales or use tax on
all products or services included within each definition or exempt from sales or use
tax all products or services within each definition.