§ 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
§ 44-18-7.3 Services defined
§ 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
§ 44-18-15.2 “Remote seller” defined – Collection of sales and use tax by remote seller
§ 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§ 44-18-29 Repealed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
§ 44-18-30A Exemption or credit where sales or use taxes were paid in other jurisdictions
§ 44-18-30B Exemption from sales tax for sales by writers, composers, artists – Findings
§ 44-18-30C Exemption from or stabilization of sales and use taxes for municipal economic development zones – West Warwick
§ 44-18-30D Repealed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§ 44-18-39 Repealed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

Terms Used In Rhode Island General Laws > Chapter 44-18 - Sales and Use Taxes - Liability and Computation

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appraisal: A determination of property value.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Chambers: A judge's office.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • town council: include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8