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 […]
Section 44-18-8. – Retail sale or sale at retail defined.
§ 44-18-8. Retail sale or sale at retail defined. A “retail sale” or “sale at retail” means any sale, lease, or rentals 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 for any purpose other than […]
Section 44-18-1. – Short title.
§ 44-18-1. Short title. Chapters 18 and 19 of this title may be known and cited as the “Sales and Use Tax Act”. History of Section.P.L. 1947, ch. 1887, art. 2, § 1; G.L. 1956, § 44-18-1.
Section 44-18-2. – Declaration of necessity.
§ 44-18-2. Declaration of necessity. The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to the several cities and […]
Section 44-18-3. – Applicability of definitions.
§ 44-18-3. Applicability of definitions. Except where the context requires, the definitions given in this chapter govern the construction of chapters 18 and 19 of this title. History of Section.P.L. 1947, ch. 1887, art. 2, § 2; G.L. 1956, § 44-18-3.