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 44-18-10. – “Use” defined.
§ 44-18-10. “Use” defined. “Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. History of Section.P.L. 1947, ch. 1887, art. 2, § 9; G.L. 1956, § 44-18-10.
Section 44-18-11. – Storage or use for export.
§ 44-18-11. Storage or use for export. “Storage” and “use” do not include the keeping, retaining, or exercising of any right or power over tangible personal property shipped or brought into this state for the purpose of subsequently transporting the property outside of the state for use solely outside of the state, or for the […]
Section 44-18-12. – “Sale price” defined.
§ 44-18-12. “Sale price” defined. (a) “Sales price” applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following: […]
Section 44-18-12.1. – “Additional measure subject to tax”.
§ 44-18-12.1. “Additional measure subject to tax”. Also included in the measure subject to tax under this chapter is the total amount charged for the furnishing or distributing of electricity, natural gas, artificial gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio message service, community antenna television, subscription television, and cable television service; provided, that […]
Section 44-18-13. – Gross receipts defined.
§ 44-18-13. Gross receipts defined. “Gross receipts” means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers. History of Section.P.L. 1947, ch. 1887, art. 2, § 12; G.L. 1956, § 44-18-13; P.L. 1977, ch. 135, […]
Section 44-18-14. – “Business” defined.
§ 44-18-14. “Business” defined. “Business” includes any activity engaged in by any person or caused to be engaged in by that person with the object of profit, gain, benefit, or advantage, either direct or indirect; and also includes the furnishing and distributing of electricity, natural gas, artificial gas, steam, refrigeration, and water by this state, […]
Section 44-18-15. – “Retailer” defined.
§ 44-18-15. “Retailer” defined. (a) “Retailer” includes: (1) Every person engaged in the business of making sales at retail, including prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, sales of services as defined in § 44-18-7.3, and sales at auction of tangible personal property owned by […]
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 44-18-15.2. – “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 44-18-16. – 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 44-18-17. – “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 44-18-18. – 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 44-18-2. – 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 44-18-20. – 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, […]
Section 44-18-21. – Liability for use tax.
§ 44-18-21. Liability for use tax. (a) Every person storing, using, or consuming in this state tangible personal property, including a motor vehicle, boat, airplane, or trailer, purchased from a retailer, and a motor vehicle, boat, airplane, or trailer, purchased from other than a licensed motor vehicle dealer or other than a retailer of boats, […]
Section 44-18-22. – Collection of use tax by retailer.
§ 44-18-22. Collection of use tax by retailer. Every retailer engaging in business in this state and making sales of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, for storage, use, or other […]