§ 44-18-39. Repealed.
History of Section.P.L. 1980, ch. 156, § 1; P.L. 1984, ch. 213, § 1; P.L. 1990, ch. 364, § 1; Repealed by P.L. 1995, ch. 323, § 32, effective June 30, 1995.
Structure Rhode Island General Laws
Chapter 44-18 - Sales and Use Taxes — Liability and Computation
Section 44-18-1. - Short title.
Section 44-18-2. - Declaration of necessity.
Section 44-18-3. - Applicability of definitions.
Section 44-18-4. - “Sales tax” defined.
Section 44-18-5. - “Use tax” defined.
Section 44-18-6. - Person defined.
Section 44-18-7. - Sales defined.
Section 44-18-7.1. - Additional definitions.
Section 44-18-7.2. - Sales tax holiday definitions.
Section 44-18-7.3. - Services defined.
Section 44-18-8. - Retail sale or sale at retail defined.
Section 44-18-9. - “Storage” defined.
Section 44-18-10. - “Use” defined.
Section 44-18-11. - Storage or use for export.
Section 44-18-12. - “Sale price” defined.
Section 44-18-12.1. - “Additional measure subject to tax”.
Section 44-18-13. - Gross receipts defined.
Section 44-18-14. - “Business” defined.
Section 44-18-15. - “Retailer” defined.
Section 44-18-15.1. - “Promoter” and “show” defined — Duty of promoter to collect tax.
Section 44-18-15.2. - “Remote seller” defined — Collection of sales and use tax by remote seller.
Section 44-18-16. - Tangible property defined.
Section 44-18-17. - “State” defined.
Section 44-18-18. - Sales tax imposed.
Section 44-18-18.1. - Local meals and beverage tax.
Section 44-18-19. - Collection of sales tax by retailer.
Section 44-18-19.1. - Direct Pay Permit.
Section 44-18-20. - Use tax imposed.
Section 44-18-21. - Liability for use tax.
Section 44-18-22. - Collection of use tax by retailer.
Section 44-18-23. - “Engaging in business” defined.
Section 44-18-24. - Collection by retailer of use tax on interstate sales.
Section 44-18-25. - Presumption that sale is for storage, use, or consumption — Resale certificate.
Section 44-18-26. - Tax on retailer’s use of merchandise.
Section 44-18-26.1. - “Demonstration boat” defined.
Section 44-18-27. - Tax on rental income to retailer.
Section 44-18-28. - Resale of fungible goods from commingled mass.
Section 44-18-30. - Gross receipts exempt from sales and use taxes.
Section 44-18-30A. - Exemption or credit where sales or use taxes were paid in other jurisdictions.
Section 44-18-30B. - Exemption from sales tax for sales by writers, composers, artists — Findings.
Section 44-18-30D. - Repealed.
Section 44-18-30.1. - Application for certificate of exemption — Fees.
Section 44-18-31. - Exemption of sales to federal government.
Section 44-18-32. - Sales to federal contractors.
Section 44-18-33. - Sales to common carrier for use outside state.
Section 44-18-34. - Exemption from use tax of property subject to sales tax.
Section 44-18-35. - Property purchased from federal government.
Section 44-18-36.1. - Hotel tax.
Section 44-18-37. - Additional to other taxes.
Section 44-18-38. - Severability.
Section 44-18-40. - Exemption for buses, trucks and trailers in interstate commerce.
Section 44-18-40.1. - Exemption for certain energy products.