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 – Repealed.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 Repealed. History of Section.P.L. 2006, ch. 236, § 15; P.L. 2006, ch. 237, § 15; P.L. 2007, ch. 73, art. 7, § 9; Repealed by P.L. 2008, ch. 100, art. 18, § 3, effective July 1, 2008.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 44-18-24. – Collection by retailer of use tax on interstate sales.
§ 44-18-24. Collection by retailer of use tax on interstate sales. Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following: (1) That the purchaser’s order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a […]
Section 44-18-25. – Presumption that sale is for storage, use, or consumption — Resale certificate.
§ 44-18-25. Presumption that sale is for storage, use, or consumption — Resale certificate. It is presumed that all gross receipts are subject to the sales tax, and that the use of all tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital […]
Section 44-18-18. – Sales tax imposed.
§ 44-18-18. Sales tax imposed. A tax is imposed upon sales at retail in this state, including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales or rental charges; […]
Section 44-18-18.1. – Local meals and beverage tax.
§ 44-18-18.1. Local meals and beverage tax. (a) There is hereby levied and imposed, upon every purchaser of a meal and/or beverage, in addition to all other taxes and fees now imposed by law, a local meals and beverage tax upon each and every meal and/or beverage sold within the state of Rhode Island in […]
Section 44-18-19. – Collection of sales tax by retailer.
§ 44-18-19. Collection of sales tax by retailer. The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the […]
Section 44-18-19.1. – Direct Pay Permit.
§ 44-18-19.1. Direct Pay Permit. (a) A business that regularly purchases goods and services for use both within and outside this state may, at its option, apply to the tax administrator for a direct pay permit. The holder of a direct pay permit shall be authorized to make payment of sales and use tax on […]
Section 44-18-20. – Use tax imposed.
§ 44-18-20. Use tax imposed. (a) An excise tax is imposed on the storage, use, or other consumption in this state of tangible personal property; prewritten computer software delivered electronically or by load and leave; vendor-hosted prewritten computer software; specified digital products; or services as defined in § 44-18-7.3, including a motor vehicle, a boat, […]