Chapter

Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-1— Short title
R.I. Gen. Laws § 44-18-2— Declaration of necessity
R.I. Gen. Laws § 44-18-3— Applicability of definitions
R.I. Gen. Laws § 44-18-4— “Sales tax” defined
R.I. Gen. Laws § 44-18-5— “Use tax” defined
R.I. Gen. Laws § 44-18-6— Person defined
R.I. Gen. Laws § 44-18-7— Sales defined
R.I. Gen. Laws § 44-18-7.1— Additional definitions
R.I. Gen. Laws § 44-18-7.2— Sales tax holiday definitions
R.I. Gen. Laws § 44-18-7.3— Services defined
R.I. Gen. Laws § 44-18-8— Retail sale or sale at retail defined
R.I. Gen. Laws § 44-18-9— “Storage” defined
R.I. Gen. Laws § 44-18-10— “Use” defined
R.I. Gen. Laws § 44-18-11— Storage or use for export
R.I. Gen. Laws § 44-18-12— “Sale price” defined
R.I. Gen. Laws § 44-18-12.1— “Additional measure subject to tax”
R.I. Gen. Laws § 44-18-13— Gross receipts defined
R.I. Gen. Laws § 44-18-14— “Business” defined
R.I. Gen. Laws § 44-18-15— “Retailer” defined
R.I. Gen. Laws § 44-18-15.1— “Promoter” and “show” defined — Duty of promoter to collect tax
R.I. Gen. Laws § 44-18-15.2— “Remote seller” defined — Collection of sales and use tax by remote seller
R.I. Gen. Laws § 44-18-16— Tangible property defined
R.I. Gen. Laws § 44-18-17— “State” defined
R.I. Gen. Laws § 44-18-18— Sales tax imposed
R.I. Gen. Laws § 44-18-18.1— Local meals and beverage tax
R.I. Gen. Laws § 44-18-19— Collection of sales tax by retailer
R.I. Gen. Laws § 44-18-19.1— Direct Pay Permit
R.I. Gen. Laws § 44-18-20— Use tax imposed
R.I. Gen. Laws § 44-18-21— Liability for use tax
R.I. Gen. Laws § 44-18-22— Collection of use tax by retailer
R.I. Gen. Laws § 44-18-23— “Engaging in business” defined
R.I. Gen. Laws § 44-18-24— Collection by retailer of use tax on interstate sales
R.I. Gen. Laws § 44-18-25— Presumption that sale is for storage, use, or consumption — Resale certificate
R.I. Gen. Laws § 44-18-26— Tax on retailer’s use of merchandise
R.I. Gen. Laws § 44-18-26.1— “Demonstration boat” defined
R.I. Gen. Laws § 44-18-27— Tax on rental income to retailer
R.I. Gen. Laws § 44-18-28— Resale of fungible goods from commingled mass
R.I. Gen. Laws § 44-18-29— Repealed
R.I. Gen. Laws § 44-18-30— Gross receipts exempt from sales and use taxes
R.I. Gen. Laws § 44-18-30.1— Application for certificate of exemption
R.I. Gen. Laws § 44-18-30A— § 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions
R.I. Gen. Laws § 44-18-30B— § 44-18-30B. Exemption from sales tax for sales by writers, composers, artists — Findings
R.I. Gen. Laws § 44-18-30C— § 44-18-30C. Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick
R.I. Gen. Laws § 44-18-30D— § 44-18-30D. Repealed
R.I. Gen. Laws § 44-18-31— Exemption of sales to federal government
R.I. Gen. Laws § 44-18-32— Sales to federal contractors
R.I. Gen. Laws § 44-18-33— Sales to common carrier for use outside state
R.I. Gen. Laws § 44-18-34— Exemption from use tax of property subject to sales tax
R.I. Gen. Laws § 44-18-35— Property purchased from federal government
R.I. Gen. Laws § 44-18-36— Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax
R.I. Gen. Laws § 44-18-37— Additional to other taxes
R.I. Gen. Laws § 44-18-38— Severability
R.I. Gen. Laws § 44-18-39— Repealed
R.I. Gen. Laws § 44-18-40— Exemption for buses, trucks and trailers in interstate commerce
R.I. Gen. Laws § 44-18-40.1— Exemption for certain energy products