Sales and Use Taxes - Liability and Computation

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  2. Rhode Island General Laws
  3. Taxation
  4. Sales and Use Taxes - Liability and Computation

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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
44-18-29

Repealed.

Section
44-18-30

Gross receipts exempt from sales and use taxes.

Section
44-18-30.1

Application for certificate of exemption - Fees.

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
44-18-30C

Exemption from or stabilization of sales and use taxes for municipal economic development zones - West Warwick.

Section
44-18-30D

Repealed.

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

Property held prior to 1947 - Property of nonresidents - Extension of sales tax exemptions to use tax.

Section
44-18-36.1

Hotel tax.

Section
44-18-37

Additional to other taxes.

Section
44-18-38

Severability.

Section
44-18-39

Repealed.

Section
44-18-40

Exemption for buses, trucks and trailers in interstate commerce.

Section
44-18-40.1

Exemption for certain energy products.