“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 the retail sales of retailers.
Gross receipts defined
R.I. Gen. Laws § 44-18-13., under Chapter 44-18 Sales and Use Taxes — Liability and Computation.
R.I. Gen. Laws § 44-18-13.