Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation > § 44-18-13 - Gross receipts defined.

§ 44-18-13 - Gross receipts defined.

SECTION 44-18-13

   § 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 theretail sales of retailers.