Section 44-18-39. – Repealed.
§ 44-18-39. Repealed. History of Section.P.L. 1980, ch. 156, § 1; P.L. 1984, ch. 213, § 1; P.L. 1990, ch. 364, § 1; Repealed by P.L. 1995, ch. 323, § 32, effective June 30, 1995.
Section 44-18-40. – Exemption for buses, trucks and trailers in interstate commerce.
§ 44-18-40. Exemption for buses, trucks and trailers in interstate commerce. (a) Notwithstanding any provision of the general laws to the contrary, the purchase, rental or lease of a truck, or trailer by a trucking company is not subject to the provisions of the sales and use taxes imposed by this chapter on the condition […]
Section 44-18-40.1. – Exemption for certain energy products.
§ 44-18-40.1. Exemption for certain energy products. Notwithstanding any provision of the general laws to the contrary, the gross receipts from the sale, storage, use or other consumption of electricity, steam and thermal energy which is produced, transmitted and/or sold by the Rhode Island economic development corporation are exempt from the taxes imposed by this […]
Section 44-18-30.1. – Application for certificate of exemption — Fees.
§ 44-18-30.1. Application for certificate of exemption — Fees. A fee of twenty-five dollars ($25.00) shall be paid by all organizations applying for a certificate of exemption from the Rhode Island sales and use tax under § 44-18-30(5)(i). The certificate of exemption shall be valid for four (4) years from the date of issue. All […]
Section 44-18-31. – Exemption of sales to federal government.
§ 44-18-31. Exemption of sales to federal government. There is exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to the United States, its agencies and instrumentalities. History of Section.P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-31.
Section 44-18-32. – Sales to federal contractors.
§ 44-18-32. Sales to federal contractors. The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance […]
Section 44-18-33. – Sales to common carrier for use outside state.
§ 44-18-33. Sales to common carrier for use outside state. There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in […]
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 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, […]
Section 44-18-35. – Property purchased from federal government.
§ 44-18-35. Property purchased from federal government. The storage, use, or other consumption in this state of property purchased from the United States, its agencies and instrumentalities, is exempt only to the extent that the taxation in this state would violate the provisions of the Constitution of the United States. History of Section.P.L. 1947, ch. […]
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 nonresidents — Extension of sales tax exemptions to use tax. 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 […]