Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes — Liability and Computation

Section 44-18-1. - Short title. - § 44-18-1. Short title. Chapters 18 and 19 of this...

Section 44-18-2. - Declaration of necessity. - § 44-18-2. Declaration of necessity. The recognition of the state...

Section 44-18-3. - Applicability of definitions. - § 44-18-3. Applicability of definitions. Except where the context requires,...

Section 44-18-4. - “Sales tax” defined. - § 44-18-4. “Sales tax” defined. “Sales tax” means the tax...

Section 44-18-5. - “Use tax” defined. - § 44-18-5. “Use tax” defined. “Use tax” means the tax...

Section 44-18-6. - Person defined. - § 44-18-6. Person defined. “Person” includes any individual, partnership, association,...

Section 44-18-7. - Sales defined. - § 44-18-7. Sales defined. “Sales” means and includes: (1) Any...

Section 44-18-7.1. - Additional definitions. - § 44-18-7.1. Additional definitions. (a) “Agreement” means the streamlined sales...

Section 44-18-7.2. - Sales tax holiday definitions. - § 44-18-7.2. Sales tax holiday definitions. The definitions in this...

Section 44-18-7.3. - Services defined. - § 44-18-7.3. Services defined. (a) “Services” means all activities engaged...

Section 44-18-8. - Retail sale or sale at retail defined. - § 44-18-8. Retail sale or sale at retail defined. A...

Section 44-18-9. - “Storage” defined. - § 44-18-9. “Storage” defined. “Storage” includes any keeping or retention...

Section 44-18-10. - “Use” defined. - § 44-18-10. “Use” defined. “Use” includes the exercise of any...

Section 44-18-11. - Storage or use for export. - § 44-18-11. Storage or use for export. “Storage” and “use”...

Section 44-18-12. - “Sale price” defined. - § 44-18-12. “Sale price” defined. (a) “Sales price” applies to...

Section 44-18-12.1. - “Additional measure subject to tax”. - § 44-18-12.1. “Additional measure subject to tax”. Also included in...

Section 44-18-13. - Gross receipts defined. - § 44-18-13. Gross receipts defined. “Gross receipts” means the total...

Section 44-18-14. - “Business” defined. - § 44-18-14. “Business” defined. “Business” includes any activity engaged in...

Section 44-18-15. - “Retailer” defined. - § 44-18-15. “Retailer” defined. (a) “Retailer” includes: (1) Every person...

Section 44-18-15.1. - “Promoter” and “show” defined — Duty of promoter to collect tax. - § 44-18-15.1. “Promoter” and “show” defined — Duty of promoter...

Section 44-18-15.2. - “Remote seller” defined — Collection of sales and use tax by remote seller. - § 44-18-15.2. “Remote seller” defined — Collection of sales and...

Section 44-18-16. - Tangible property defined. - § 44-18-16. Tangible property defined. “Tangible personal property” means personal...

Section 44-18-17. - “State” defined. - § 44-18-17. “State” defined. “In this state” or “in the...

Section 44-18-18. - Sales tax imposed. - § 44-18-18. Sales tax imposed. A tax is imposed upon...

Section 44-18-18.1. - Local meals and beverage tax. - § 44-18-18.1. Local meals and beverage tax. (a) There is...

Section 44-18-19. - Collection of sales tax by retailer. - § 44-18-19. Collection of sales tax by retailer. The retailer...

Section 44-18-19.1. - Direct Pay Permit. - § 44-18-19.1. Direct Pay Permit. (a) A business that regularly...

Section 44-18-20. - Use tax imposed. - § 44-18-20. Use tax imposed. (a) An excise tax is...

Section 44-18-21. - Liability for use tax. - § 44-18-21. Liability for use tax. (a) Every person storing,...

Section 44-18-22. - Collection of use tax by retailer. - § 44-18-22. Collection of use tax by retailer. Every retailer...

Section 44-18-23. - “Engaging in business” defined. - § 44-18-23. “Engaging in business” defined. As used in §§...

Section 44-18-24. - Collection by retailer of use tax on interstate sales. - § 44-18-24. Collection by retailer of use tax on interstate...

Section 44-18-25. - Presumption that sale is for storage, use, or consumption — Resale certificate. - § 44-18-25. Presumption that sale is for storage, use, or...

Section 44-18-26. - Tax on retailer’s use of merchandise. - § 44-18-26. Tax on retailer’s use of merchandise. If a...

Section 44-18-26.1. - “Demonstration boat” defined. - § 44-18-26.1. “Demonstration boat” defined. “Demonstration boat” includes: (1) The...

Section 44-18-27. - Tax on rental income to retailer. - § 44-18-27. Tax on rental income to retailer. If the...

Section 44-18-28. - Resale of fungible goods from commingled mass. - § 44-18-28. Resale of fungible goods from commingled mass. If...

Section 44-18-29. - Repealed. - § 44-18-29. Repealed. History of Section.P.L. 1947, ch. 1887, art....

Section 44-18-30. - Gross receipts exempt from sales and use taxes. - § 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. - § 44-18-30A. Exemption or credit where sales or use taxes...

Section 44-18-30B. - Exemption from sales tax for sales by writers, composers, artists — Findings. - § 44-18-30B. Exemption from sales tax for sales by writers,...

Section 44-18-30C. - Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick. - § 44-18-30C. Exemption from or stabilization of sales and use...

Section 44-18-30D. - Repealed. - § 44-18-30D. Repealed. History of Section.P.L. 2006, ch. 236, §...

Section 44-18-30.1. - Application for certificate of exemption — Fees. - § 44-18-30.1. Application for certificate of exemption — Fees. A...

Section 44-18-31. - Exemption of sales to federal government. - § 44-18-31. Exemption of sales to federal government. There is...

Section 44-18-32. - Sales to federal contractors. - § 44-18-32. Sales to federal contractors. The sales tax imposed...

Section 44-18-33. - Sales to common carrier for use outside state. - § 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. - § 44-18-34. Exemption from use tax of property subject to...

Section 44-18-35. - Property purchased from federal government. - § 44-18-35. Property purchased from federal government. The storage, use,...

Section 44-18-36. - Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax. - § 44-18-36. Property held prior to 1947 — Property of...

Section 44-18-36.1. - Hotel tax. - § 44-18-36.1. Hotel tax. (a) There is imposed a hotel...

Section 44-18-37. - Additional to other taxes. - § 44-18-37. Additional to other taxes. Except as provided in...

Section 44-18-38. - Severability. - § 44-18-38. Severability. The provisions of chapters 18 and 19...

Section 44-18-39. - Repealed. - § 44-18-39. Repealed. History of Section.P.L. 1980, ch. 156, §...

Section 44-18-40. - Exemption for buses, trucks and trailers in interstate commerce. - § 44-18-40. Exemption for buses, trucks and trailers in interstate...

Section 44-18-40.1. - Exemption for certain energy products. - § 44-18-40.1. Exemption for certain energy products. Notwithstanding any provision...