Section 280-RICR-20-70-25.5 - DefinitionsA. "Use tax" means: 1. An excise tax imposed on the storage, use, or other consumption in this state of tangible personal property, including a motor vehicle, or a trailer, purchased from any retailer, or prewritten computer software delivered electronically or by load and leave, and/or package tour and scenic and sightseeing transportation services at the rate of tax as provided in R.I. Gen. Laws § 44-18-20.2. An excise tax is imposed on the storage, use, or other consumption in this state of a motor vehicle, or a trailer purchased from other than a licensed motor vehicle dealer or other than a retailer of or trailers respectively, at the rate tax as provided in R.I. Gen. Laws § 44-18-20. B. "Trailer" as used in this section and in R.I. Gen. Laws § 44-18-21 means and includes those defined in R.I. Gen. Laws § 31-1-5 and also includes boat trailers, camping trailers, house trailers, and mobile homes. 280 R.I. Code R. § 280-RICR-20-70-25.5