CHAPTER 44-18
Sales and Use Taxes – Liability and Computation
Index Of Sections
§ 44-18-1 Short title.
§ 44-18-2 Declaration of necessity.
§ 44-18-3 Applicability of definitions.
§ 44-18-4 "Sales tax" defined.
§ 44-18-5 "Use tax" defined.
§ 44-18-6 Person defined.
§ 44-18-7 Sales defined.
§ 44-18-7.1 Additional definitions.
§ 44-18-7.2 Sales tax holiday definitions.
§ 44-18-8 Retail sale or sale at retail defined.
§ 44-18-9 "Storage" defined.
§ 44-18-10 "Use" defined.
§ 44-18-11 Storage or use for export.
§ 44-18-12 "Sale price" defined.
§ 44-18-12.1 "Additional measure subject to tax".
§ 44-18-13 Gross receipts defined.
§ 44-18-14 "Business" defined.
§ 44-18-15 "Retailer" defined.
§ 44-18-15.1 "Promoter" and "show" defined – Duty of promoter to collect tax.
§ 44-18-16 Tangible property defined.
§ 44-18-17 "State" defined.
§ 44-18-18 Sales tax imposed.
§ 44-18-18.1 Local meals and beverage tax.
§ 44-18-19 Collection of sales tax by retailer.
§ 44-18-19.1 Direct Pay Permit.
§ 44-18-20 Use tax imposed.
§ 44-18-21 Liability for use tax.
§ 44-18-22 Collection of use tax by retailer.
§ 44-18-23 "Engaging in business" defined.
§ 44-18-24 Collection by retailer of use tax on interstate sales.
§ 44-18-25 Presumption that sale is for storage, use, or consumption – Resale certificate.
§ 44-18-26 Tax on retailer's use of merchandise.
§ 44-18-26.1 "Demonstration boat" defined.
§ 44-18-27 Tax on rental income to retailer.
§ 44-18-28 Resale of fungible goods from commingled mass.
§ 44-18-29 [Repealed.].
§ 44-18-30 Gross receipts exempt from sales and use taxes.
§ 44-18-30.A Exemption or credit where sales or use taxes were paid in other jurisdictions.
§ 44-18-30.B Exemption from sales tax for sales by writers, composers, artists – Findings.
§ 44-18-30.C Exemption from or stabilization of sales and use taxes for municipal economic development zones – West Warwick.
§ 44-18-30.D [Repealed.].
§ 44-18-30.1 Application for certificate of exemption – Fees.
§ 44-18-31 Exemption of sales to federal government.
§ 44-18-32 Sales to federal contractors.
§ 44-18-33 Sales to common carrier for use outside state.
§ 44-18-34 Exemption from use tax of property subject to sales tax.
§ 44-18-35 Property purchased from federal government.
§ 44-18-36 Property held prior to 1947 – Property of nonresidents – Extension of sales tax exemptions to use tax.
§ 44-18-36.1 Hotel tax.
§ 44-18-37 Additional to other taxes.
§ 44-18-38 Severability.
§ 44-18-39 [Repealed.].
§ 44-18-40 Exemption for buses, trucks and trailers in interstate commerce.
§ 44-18-40.1 Exemption for certain energy products.