Chapter 44-18 - SALES AND USE TAXES - LIABILITY AND COMPUTATION
- Section 44-18-1 - Short title
- Section 44-18-2 - Declaration of necessity
- Section 44-18-3 - Applicability of definitions
- Section 44-18-4 - "Sales tax" defined
- Section 44-18-5 - "Use tax" defined
- Section 44-18-6 - Person defined
- Section 44-18-7 - Sales defined
- Section 44-18-7.1 - Additional definitions
- Section 44-18-7.2 - Sales tax holiday definitions
- Section 44-18-7.3 - Services defined
- Section 44-18-8 - Retail sale or sale at retail defined
- Section 44-18-9 - "Storage" defined
- Section 44-18-10 - "Use" defined
- Section 44-18-11 - Storage or use for export
- Section 44-18-12 - "Sale price" defined
- Section 44-18-12.1 - "Additional measure subject to tax"
- Section 44-18-13 - Gross receipts defined
- Section 44-18-14 - "Business" defined
- Section 44-18-15 - "retailer" defined
- Section 44-18-15.1 - "Promoter" and "show" defined - Duty of promoter to collect tax
- Section 44-18-15.2 - "Remote seller" and "remote sale" defined - collection of sales and use tax by remote seller
- Section 44-18-16 - Tangible property defined
- Section 44-18-17 - "State" defined
- Section 44-18-18 - Sales tax imposed
- Section 44-18-18.1 - Local meals and beverage tax
- Section 44-18-19 - Collection of sales tax by retailer
- Section 44-18-19.1 - Direct Pay Permit
- Section 44-18-20 - Use tax imposed
- Section 44-18-21 - Liability for use tax
- Section 44-18-22 - Collection of use tax by retailer
- Section 44-18-23 - "engaging in business" defined
- Section 44-18-24 - Collection by retailer of use tax on interstate sales
- Section 44-18-25 - Presumption that sale is for storage, use, or consumption - resale certificate
- Section 44-18-26 - Tax on retailer's use of merchandise
- Section 44-18-26.1 - "Demonstration boat" defined
- Section 44-18-27 - Tax on rental income to retailer
- Section 44-18-28 - Resale of fungible goods from commingled mass
- Section 44-18-29 - [Repealed]
- Section 44-18-30 - Gross receipts exempt from sales and use taxes
- Section 44-18-30A - Exemption or credit where sales or use taxes were paid in other jurisdictions
- Section 44-18-30B - Exemption from sales tax for sales by writers, composers, artists - findings
- Section 44-18-30C - Exemption from or stabilization of sales and use taxes for municipal economic development zones - West Warwick
- Section 44-18-30D - [Repealed]
- Section 44-18-30.1 - Application for certificate of exemption - fees
- Section 44-18-31 - Exemption of sales to federal government
- Section 44-18-32 - Sales to federal contractors
- Section 44-18-33 - Sales to common carrier for use outside state
- Section 44-18-34 - Exemption from use tax of property subject to sales tax
- Section 44-18-35 - Property purchased from federal government
- Section 44-18-36 - Property held prior to 1947 - Property of nonresidents - Extension of sales tax exemptions to use tax
- Section 44-18-36.1 - Hotel tax
- Section 44-18-37 - Additional to other taxes
- Section 44-18-38 - Severability
- Section 44-18-39 - [Repealed]
- Section 44-18-40 - Exemption for buses, trucks and trailers in interstate commerce
- Section 44-18-40.1 - Exemption for certain energy products