Section 44-18-36.1. – Hotel tax.
§ 44-18-36.1. Hotel tax. (a) There is imposed a hotel tax of five percent (5%) upon the total consideration charged for occupancy of any space furnished by any hotel, travel packages, or room reseller or reseller as defined in § 44-18-7.3(b) in this state. A house, condominium, or other resident dwelling shall be exempt from […]
Section 44-18-37. – Additional to other taxes.
§ 44-18-37. Additional to other taxes. Except as provided in this chapter, the taxes imposed under the provisions of this chapter are in addition to any other taxes imposed under the authority of this state. History of Section.P.L. 1947, ch. 1887, art. 2, § 54; G.L. 1956, § 44-18-37.
Section 44-18-38. – Severability.
§ 44-18-38. Severability. The provisions of chapters 18 and 19 of this title are declared to be severable; and in case any part, section, or provision of the chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapters shall not be impaired or affected. History of […]
Section 44-18-30A. – Exemption or credit where sales or use taxes were paid in other jurisdictions.
§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions. (a) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of tangible personal property purchased at retail sale outside the state where the purchaser has paid a sales […]
Section 44-18-30B. – Exemption from sales tax for sales by writers, composers, artists — Findings.
§ 44-18-30B. Exemption from sales tax for sales by writers, composers, artists — Findings. (a) The general assembly makes the following findings of facts: (1) The arts and culture are a significant asset for Rhode Island, one that generates revenue through increased tourism and economic activity; creates jobs and economic opportunities; revitalizes communities adding to […]
Section 44-18-30C. – Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick.
§ 44-18-30C. Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick. (a) Findings. The general assembly makes the following findings of fact: (1) Various sections of several towns in the state, including, but not limited to, the town of West Warwick, are deteriorated, blighted areas which have […]
Section 44-18-30D. – Repealed.
§ 44-18-30D. Repealed. History of Section.P.L. 2006, ch. 236, § 15; P.L. 2006, ch. 237, § 15; P.L. 2007, ch. 73, art. 7, § 9; Repealed by P.L. 2008, ch. 100, art. 18, § 3, effective July 1, 2008.
Section 44-18-26. – Tax on retailer’s use of merchandise.
§ 44-18-26. Tax on retailer’s use of merchandise. If a person who gives a certificate consumes or makes any storage or use of purchased property other than retention, demonstration, or display while holding it for sale in the regular course of business, the storage, use, or consumption is subject to the sales or use tax, […]
Section 44-18-26.1. – “Demonstration boat” defined.
§ 44-18-26.1. “Demonstration boat” defined. “Demonstration boat” includes: (1) The act of demonstrating a boat’s designed use to potential retail buyers, dealers, distributors, or builders; (2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration to the press, use for photographic session, use to generate editorial copy for advertisements, brochures, or owner manuals; (3) Boat […]
Section 44-18-27. – Tax on rental income to retailer.
§ 44-18-27. Tax on rental income to retailer. If the sole use of the property, other than retention, demonstration, or display in the regular course of business, is the rental of the property while holding it for sale or rental, the purchaser or lessor may elect to pay the tax as measured by the cost […]