Exemption from use tax of property subject to sales tax.

1. Law
2. Rhode Island General Laws
3. Taxation
4. Sales and Use Taxes - Liability and Computation
5. Exemption from use tax of property subject to sales tax.

The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.

History of Section.
P.L. 1947, ch. 1887, art. 2, § 34; G.L. 1956, § 44-18-34.

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