“Demonstration boat” defined

R.I. Gen. Laws § 44-18-26.1., under Chapter 44-18 Sales and Use Taxes — Liability and Computation.

R.I. Gen. Laws § 44-18-26.1.

“Demonstration boat” includes:

(1) The act of demonstrating a boat’s designed use to potential retail buyers, dealers, distributors, or builders;

(2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration to the press, use for photographic session, use to generate editorial copy for advertisements, brochures, or owner manuals;

(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment suppliers, engine manufacturers, and other professionals or technicians with the purpose of improving product quality, performance, or salability;

(4) All equipment needed for normal operation or to demonstrate intended uses while engaged in boat promotion or improvement including required safety gear and electronics.