§ 44-18-8 - Retail sale or sale at retail defined.
SECTION 44-18-8
§ 44-18-8 Retail sale or sale at retaildefined. – A "retail sale" or "sale at retail" means any sale, lease or rentals oftangible personal property, for any purpose other than resale, sublease orsubrent in the regular course of business. The sale of tangible personalproperty to be used for purposes of rental in the regular course of business isconsidered to be a sale for resale. In regard to telecommunications service asdefined in § 44-18-7(9), retail sale does not include the purchase oftelecommunications service by a telecommunications provider from anothertelecommunication provider for resale to the ultimate consumer; provided, thatthe purchaser submits to the seller a certificate attesting to theapplicability of this exclusion, upon receipt of which the seller is relievedof any tax liability for the sale.