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110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-18-7.3. Services defined
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(a) “Services” means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve the performance of a service in this state as distinguished from selling property. (b) The following businesses and services perfor…
R.I. Gen. Laws § 44-18-8. Retail sale or sale at retail defined
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A “retail sale” or “sale at retail” means any sale, lease, or rentals of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, or services as defined in § 44-…
R.I. Gen. Laws § 44-18-9. “Storage” defined
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“Storage” includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.
