Section 44-18-15.1. – “Promoter” and “show” defined — Duty of promoter to collect tax.
§ 44-18-15.1. “Promoter” and “show” defined — Duty of promoter to collect tax. (a) “Promoter” means any person who for consideration rents or leases space to any person for the display and sale of tangible personal property, services, or food and drink subject to tax, at a show, or who operates a show. (b) “Show” […]
Section 44-18-5. – “Use tax” defined.
§ 44-18-5. “Use tax” defined. “Use tax” means the tax imposed by § 44-18-20. History of Section.P.L. 1947, ch. 1887, art. 2, § 4; G.L. 1956, § 44-18-5.
Section 44-18-15.2. – “Remote seller” defined — Collection of sales and use tax by remote seller.
§ 44-18-15.2. “Remote seller” defined — Collection of sales and use tax by remote seller. (a) As used in this section: (1) “Remote seller” means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers. (2) [Deleted by P.L. 2019, […]
Section 44-18-6. – Person defined.
§ 44-18-6. Person defined. “Person” includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity. History of Section.P.L. 1947, ch. 1887, art. 2, § 5; G.L. 1956, § 44-18-6; P.L. 2006, ch. 246, art. 30, § 9.
Section 44-18-16. – Tangible property defined.
§ 44-18-16. Tangible property defined. “Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. “Tangible personal property” includes electricity, water, gas, steam, and prewritten computer software. History of Section.P.L. 1947, ch. 1887, art. 2, § 15; G.L. 1956, […]
Section 44-18-7. – Sales defined.
§ 44-18-7. Sales defined. “Sales” means and includes: (1) Any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of tangible personal property for a consideration. “Transfer of possession,” “lease,” or “rental” includes transactions found by the tax administrator to be in lieu of […]
Section 44-18-17. – “State” defined.
§ 44-18-17. “State” defined. “In this state” or “in the state” means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America. History of Section.P.L. 1947, ch. 1887, art. 2, § 16; G.L. 1956, § 44-18-17; P.L. 2006, […]
Section 44-18-7.1. – Additional definitions.
§ 44-18-7.1. Additional definitions. (a) “Agreement” means the streamlined sales and use tax agreement. (b) “Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of one percent (.5%) or more of alcohol by volume. (c) “Bundled transaction” is the retail sale of two or more products, except real property and services […]
Section 44-18-7.2. – Sales tax holiday definitions.
§ 44-18-7.2. Sales tax holiday definitions. The definitions in this part are only applicable for the purpose of administration of a sales tax holiday, as defined in § 44-18.1-23. (a) “Eligible property” means an item of a type, such as clothing, that qualifies for a sales tax holiday exemption in a member state. (b) “Layaway […]
Section 44-18-7.3. – Services defined.
§ 44-18-7.3. Services defined. (a) “Services” means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve the performance of a service in this state as distinguished from selling property. (b) The following businesses and services performed in this state, along with the applicable 2017 North […]