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R.I. Gen. Laws § 44-18-36

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

Applied in 2 court decisions — leading case Gen. Motors v. CITY & CTY. OF DENVER (1999)

Most recently applied in General Motors Corp. v. City & County of Denver (December 1999)

P.L. 1947, ch. 1887, art. 2, § 36; G.L. 1956, § 44-18-36; P.L. 1989, ch. 89, § 1.

The storage, use, or other consumption in this state of the following is also exempted from the use tax:

(1) Property held by the purchaser in this state prior to July 1, 1947.

(2) Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use. For purposes of this section, “used outside of this state” does not include the mere removal of the property from the state of purchase to this state.

(3) Property purchased at retail, upon the sale of which the purchaser would be exempt by express specification from the sales tax imposed by this chapter, had the sale been otherwise subject to the tax.

Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.