Title 44, Title 44 Title 44

The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to t…

(a) An excise tax is imposed on the storage, use, or other consumption in this state 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 d…

(a) Every person storing, using, or consuming in this state tangible personal property, including a motor vehicle, boat, airplane, or trailer, purchased from a retailer, and a motor vehicle, boat, airplane, or trailer, purchased from other than a licensed motor vehicle dealer or …

Every retailer engaging in business in this state and making sales of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in …

As used in §§ 44-18-21 and 44-18-22 the term “engaging in business in this state” means the selling or delivering in this state, or any activity in this state related to the selling or delivering in this state of tangible personal property or prewritten computer software delivere…

Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following: (1) That the purchaser’s order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point ou…

It is presumed that all gross receipts are subject to the sales tax, and that the use of all tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or…

If a person who gives a certificate consumes or makes any storage or use of purchased property other than retention, demonstration, or display while holding it for sale in the regular course of business, the storage, use, or consumption is subject to the sales or use tax, as the …

“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…

If the sole use of the property, other than retention, demonstration, or display in the regular course of business, is the rental of the property while holding it for sale or rental, the purchaser or lessor may elect to pay the tax as measured by the cost of the property to him o…

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales …

Except where the context requires, the definitions given in this chapter govern the construction of chapters 18 and 19 of this title.

There are exempted from the taxes imposed by this chapter the following gross receipts: (1) Sales and uses beyond constitutional power of state. From the sale and from the storage, use, or other consumption in this state of tangible personal property the gross receipts from the s…

All organizations seeking exemption from the Rhode Island sales and use tax under § 44-18-30(5)(i) shall apply for a certificate of exemption on forms prescribed by the tax administrator. The certificate of exemption shall be valid for four (4) years from the date of issue.

(a) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of tangible personal property purchased at retail sale outside the state where the purchaser has paid a sales or use tax equal to or greater than the amount impose…

(a) The general assembly makes the following findings of facts: (1) The arts and culture are a significant asset for Rhode Island, one that generates revenue through increased tourism and economic activity; creates jobs and economic opportunities; revitalizes communities adding t…

(a) Findings. The general assembly makes the following findings of fact: (1) Various sections of several towns in the state, including, but not limited to, the town of West Warwick, are deteriorated, blighted areas which have created very difficult challenges to economic developm…

There is exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to the United States, its agencies and instrumentalities.

The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the perf…

There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment i…

The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.

The storage, use, or other consumption in this state of property purchased from the United States, its agencies and instrumentalities, is exempt only to the extent that the taxation in this state would violate the provisions of the Constitution of the United States.

The storage, use, or other consumption in this state of the following is also exempted from the use tax: (1) Property held by the purchaser in this state prior to July 1, 1947. (2) Property purchased by the user while a nonresident of this state, used outside of this state while …

(a) There is imposed a hotel tax of five percent (5%) upon the total consideration charged for occupancy of any space furnished by any hotel, travel packages, or room reseller or reseller as defined in § 44-18-7.3(b) in this state. A house, condominium, or other resident dwelling…

Except as provided in this chapter, the taxes imposed under the provisions of this chapter are in addition to any other taxes imposed under the authority of this state.

The provisions of chapters 18 and 19 of this title are declared to be severable; and in case any part, section, or provision of the chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapters shall not be impaired or…

“Sales tax” means the tax imposed by § 44-18-18.

(a) Notwithstanding any provision of the general laws to the contrary, the purchase, rental or lease of a truck, or trailer by a trucking company is not subject to the provisions of the sales and use taxes imposed by this chapter on the condition that the truck and/or trailer is …

Notwithstanding any provision of the general laws to the contrary, the gross receipts from the sale, storage, use or other consumption of electricity, steam and thermal energy which is produced, transmitted and/or sold by the Rhode Island economic development corporation are exem…

“Use tax” means the tax imposed by § 44-18-20.

“Person” includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.

“Sales” means and includes: (1) Any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of tangible personal property for a consideration. “Transfer of possession,” “lease,” or “rental” includes transactions…

(a) “Agreement” means the streamlined sales and use tax agreement. (b) “Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of one percent (.5%) or more of alcohol by volume. (c) “Bundled transaction” is the retail sale of two or more…

The definitions in this part are only applicable for the purpose of administration of a sales tax holiday, as defined in § 44-18.1-23. (a) “Eligible property” means an item of a type, such as clothing, that qualifies for a sales tax holiday exemption in a member state. (b) “Layaw…

(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…

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-…

“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.

(a)(1) Every person desiring to engage in or conduct within this state a business of making sales at retail, or engage in a business of renting living quarters in any hotel, rooming house, or tourist camp, the gross receipts from which sales or rental charges are required to be i…

(a) Except as provided in the Streamlined Sales and Use Tax Agreement contained in Chapter 44-18.1 the taxes imposed by chapter 18 of this title are due and payable to the tax administrator monthly on or before the twentieth (20th) day of the month next succeeding the month for w…

(a) Every distributor and dealer licensed pursuant to chapter 20 of this title shall pay, as a prepayment for the taxes imposed by chapter 18 of this title, a tax on cigarettes possessed for sale or use in this state and upon which the distributor or dealer is required to affix c…

(a) A floor tax is imposed on the inventory of stamped packages of cigarettes held for sale in this state at 12:01 A.M. on April 10, 2009. The floor tax will apply to the stamped cigarette inventory of distributors. In addition, the floor tax will apply to any unaffixed tax stamp…

(a) Beginning on January 1, 2010, any person required to collect and remit sales and use tax to the state of Rhode Island who had an average monthly sales and use tax liability of two hundred dollars ($200) or more per month for the previous calendar year, shall remit said paymen…

If the tax administrator is not satisfied with the return or returns or the amount of tax paid to the tax administrator by any person, the administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon…

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter and chapter 18 of this title, a penalty of ten percent (10%) of the amount of the determination is added to it. If any part o…

(a) The tax administrator shall give to the retailer or to the person storing, using, or consuming the tangible personal property a written notice of their determination. Except in the case of fraud, intent to evade the provisions of this article, failure to make a return, or cla…

If any person fails to make a return, the tax administrator shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use, or …