CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
- § 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- § 44-18-29 - [Repealed.].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- § 44-18-30.D - [Repealed.].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.