R.I. Gen. Laws § 44-18-30 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-30
§ 44-18-30. Gross receipts exempt from sales and use taxes.
Status: repealed

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 sale of which, or the storage, use, or other consumption of which, this state is prohibited from taxing under the Constitution of the United States or under the constitution of this state.

(2) Newspapers. (i) From the sale and from the storage, use, or other consumption in this state of any newspaper. (ii) Newspaper means an unbound publication printed on newsprint that contains news, editorial comment, opinions, features, advertising matter, and other matters of public interest. (iii) Newspaper does not include a magazine, handbill, circular, flyer, sales catalog, or similar item unless the item is printed for, and distributed as, a part of a newspaper.

(3) School meals. From the sale and from the storage, use, or other consumption in this state of meals served by public, private, or parochial schools, school districts, colleges, universities, student organizations, and parent-teacher associations to the students or teachers of a school, college, or university whether the meals are served by the educational institutions or by a food service or management entity under contract to the educational institutions.

(4) Containers. (i) From the sale and from the storage, use, or other consumption in this state of: (A) Non-returnable containers, including boxes, paper bags, and wrapping materials that are biodegradable and all bags and wrapping materials utilized in the medical and healing arts, when sold without the contents to persons who place the contents in the container and sell the contents with the container. (B) Containers when sold with the contents if the sale price of the contents is not required to be included in the measure of the taxes imposed by this chapter. (C) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling. (D) Keg and barrel containers, whether returnable or not, when sold to alcoholic beverage producers who place the alcoholic beverages in the containers. (ii) As used in this subdivision, the term returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are non-returnable containers.

(5)(i) Charitable, educational, and religious organizations. From the sale to, as in defined in this section, and from the storage, use, and other consumption in this state, or any other state of the United States of America, of tangible personal property by hospitals not operated for a profit; educational institutions as defined in subdivision (18) not operated for a profit; churches, orphanages, and other institutions or organizations operated exclusively for religious or charitable purposes; interest-free loan associations not operated for profit; nonprofit, organized sporting leagues and associations and bands for boys and girls under the age of nineteen (19) years; the following vocational student organizations that are state chapters of national vocational student organizations: Distributive Education Clubs of America (DECA); Future Business Leaders of America, Phi Beta Lambda (FBLA/PBL); Future Farmers of America (FFA); Future Homemakers of America/Home Economics Related Occupations (FHA/HERD); Vocational Industrial Clubs of America (VICA); organized nonprofit golden age and senior citizens clubs for men and women; and parent-teacher associations; and from the sale, storage, use, and other consumption in this state, of and by the Industrial Foundation of Burrillville, a Rhode Island domestic nonprofit corporation.

(ii) In the case of contracts entered into with the federal government, its agencies, or instrumentalities, this state, or any other state of the United States of America, its agencies, any city, town, district, or other political subdivision of the states; hospitals not operated for profit; educational institutions not operated for profit; churches, orphanages, and other institutions or organizations operated exclusively for religious or charitable purposes, the contractor may purchase such materials and supplies (materials and/or supplies are defined as those that are essential to the project) that are to be utilized in the construction of the projects being performed under the contracts without payment of the tax.

(iii) The contractor shall not charge any sales or use tax to any exempt agency, institution, or organization but shall in that instance provide his or her suppliers with certificates in the form as determined by the division of taxation showing the reason for exemption and the contractors records must substantiate the claim for exemption by showing the disposition of all property so purchased. If any property is then used for a nonexempt purpose, the contractor must pay the tax on the property used.

(6) Gasoline. From the sale and from the storage, use, or other consumption in this state of: (i) Gasoline and other products taxed under chapter 36 of title 31 and (ii) Fuels used for the propulsion of airplanes.

(7) Purchase for manufacturing purposes. (i) From the sale and from the storage, use, or other consumption in this state of computer software, tangible personal property, electricity, natural gas, artificial gas, steam, refrigeration, and water, when the property or service is purchased for the purpose of being manufactured into a finished product for resale and becomes an ingredient, component, or integral part of the manufactured, compounded, processed, assembled, or prepared product, or if the property or service is consumed in the process of manufacturing for resale computer software, tangible personal property, electricity, natural gas, artificial gas, steam, refrigeration, or water. (ii) Consumed means destroyed, used up, or worn out to the degree or extent that the property cannot be repaired, reconditioned, or rendered fit for further manufacturing use. (iii) Consumed includes mere obsolescence. (iv) Manufacturing means and includes: manufacturing, compounding, processing, assembling, preparing, or producing. (v) Process of manufacturing means and includes all production operations performed in the producing or processing room, shop, or plant, insofar as the operations are a part of and connected with the manufacturing for resale of tangible personal property, electricity, natural gas, artificial gas, steam, refrigeration, or water and all production operations performed insofar as the operations are a part of and connected with the manufacturing for resale of computer software. (vi) Process of manufacturing does not mean or include administration operations such as general office operations, accounting, collection, or sales promotion, nor does it mean or include distribution operations that occur subsequent to production operations, such as handling, storing, selling, and transporting the manufactured products, even though the administration and distribution operations are performed by, or in connection with, a manufacturing business.

(8) State and political subdivisions. From the sale to, and from the storage, use, or other consumption by, this state, any city, town, district, or other political subdivision of this state. Every redevelopment agency created pursuant to chapter 31 of title 45 is deemed to be a subdivision of the municipality where it is located.

(9) Food and food ingredients. From the sale and storage, use, or other consumption in this state of food and food ingredients as defined in § 44-18-7.1( l ).

For the purposes of this exemption food and food ingredients shall not include candy, soft drinks, dietary supplements, alcoholic beverages, tobacco, food sold through vending machines, or prepared food, as those terms are defined in § 44-18-7.1, unless the prepared food is:

(i) Sold by a seller whose primary NAICS classification is manufacturing in sector 311, except sub-sector 3118 (bakeries);

(ii) Sold in an unheated state by weight or volume as a single item;

(iii) Bakery items, including: bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas; and

is not sold with utensils provided by the seller, including: plates, knives, forks, spoons, glasses, cups, napkins, or straws.

(10) Medicines, drugs, and durable medical equipment. From the sale and from the storage, use, or other consumption in this state, of:

(i) Drugs as defined in § 44-18-7.1(h)(i), sold on prescriptions, medical oxygen, and insulin whether or not sold on prescription. For purposes of this exemption drugs shall not include over-the-counter drugs and grooming and hygiene products as defined in § 44-18-7.1(h)(iii).

(ii) Durable medical equipment as defined in § 44-18-7.1(k) for home use only, including, but not limited to: syringe infusers, ambulatory drug delivery pumps, hospital beds, convalescent chairs, and chair lifts. Supplies used in connection with syringe infusers and ambulatory drug delivery pumps that are sold on prescription to individuals to be used by them to dispense or administer prescription drugs, and related ancillary dressings and supplies used to dispense or administer prescription drugs, shall also be exempt from tax.

(11) Prosthetic devices and mobility enhancing equipment. From the sale and from the storage, use, or other consumption in this state, of prosthetic devices as defined in § 44-18-7.1(t), sold on prescription, including, but not limited to: artificial limbs, dentures, spectacles, eyeglasses, and artificial eyes; artificial hearing devices and hearing aids, whether or not sold on prescription; and mobility enhancing equipment as defined in § 44-18-7.1(p), including wheelchairs, crutches, and canes.

(12) Coffins, caskets, urns, shrouds and burial garments. From the sale and from the storage, use, or other consumption in this state of coffins, caskets, burial containers, urns, urn liners, urn vaults, grave liners, grave vaults, burial tent setups, prayer cards, shrouds, and other burial garments that are ordinarily sold by a funeral director as part of the business of funeral directing.

(13) Motor vehicles sold to nonresidents. (i) From the sale, subsequent to June 30, 1958, of a motor vehicle to a bona fide nonresident of this state who does not register the motor vehicle in this state, whether the sale or delivery of the motor vehicle is made in this state or at the place of residence of the nonresident. A motor vehicle sold to a bona fide nonresident whose state of residence does not allow a like exemption to its nonresidents is not exempt from the tax imposed under § 44-18-20. In that event, the bona fide nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate that would be imposed in his or her state of residence not to exceed the rate that would have been imposed under § 44-18-20. Notwithstanding any other provisions of law, a licensed motor vehicle dealer shall add and collect the tax required under this subdivision and remit the tax to the tax administrator under the provisions of chapters 18 and 19 of this title. When a Rhode Island licensed, motor vehicle dealer is required to add and collect the sales and use tax on the sale of a motor vehicle to a bona fide nonresident as provided in this section, the dealer in computing the tax takes into consideration the law of the state of the nonresident as it relates to the trade-in of motor vehicles. (ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may require any licensed motor vehicle dealer to keep records of sales to bona fide nonresidents as the tax administrator deems reasonably necessary to substantiate the exemption provided in this subdivision, including the affidavit of a licensed motor vehicle dealer that the purchaser of the motor vehicle was the holder of, and had in his or her possession a valid out-of-state motor vehicle registration or a valid out-of-state drivers license. (iii) Any nonresident who registers a motor vehicle in this state within ninety (90) days of the date of its sale to him or her is deemed to have purchased the motor vehicle for use, storage, or other consumption in this state, and is subject to, and liable for, the use tax imposed under the provisions of § 44-18-20.

(14) Sales in public buildings by blind people. From the sale and from the storage, use, or other consumption in all public buildings in this state of all products or wares by any person licensed under § 40-9-11.1.

(15) Air and water pollution control facilities. From the sale, storage, use, or other consumption in this state of tangible personal property or supplies acquired for incorporation into or used and consumed in the operation of a facility, the primary purpose of which is to aid in the control of the pollution or contamination of the waters or air of the state, as defined in chapter 12 of title 46 and chapter 23 of title 23, respectively, and that has been certified as approved for that purpose by the director of environmental management. The director of environmental management may certify to a portion of the tangible personal property or supplies acquired for incorporation into those facilities or used and consumed in the operation of those facilities to the extent that that portion has as its primary purpose the control of the pollution or contamination of the waters or air of this state. As used in this subdivision, facility means any land, facility, device, building, machinery, or equipment.

(16) Camps. From the rental charged for living quarters, or sleeping, or housekeeping accommodations at camps or retreat houses operated by religious, charitable, educational, or other organizations and associations mentioned in subsection (5), or by privately owned and operated summer camps for children.

(17) Certain institutions. From the rental charged for living or sleeping quarters in an institution licensed by the state for the hospitalization, custodial, or nursing care of human beings.

(18) Educational institutions. From the rental charged by any educational institution for living quarters, or sleeping, or housekeeping accommodations or other rooms or accommodations to any student or teacher necessitated by attendance at an educational institution. Educational institution as used in this section means an institution of learning not operated for profit that is empowered to confer diplomas, educational, literary, or academic degrees; that has a regular faculty, curriculum, and organized body of pupils or students in attendance throughout the usual school year; that keeps and furnishes to students and others records required and accepted for entrance to schools of secondary, collegiate, or graduate rank; and no part of the net earnings of which inures to the benefit of any individual.

(19) Motor vehicle and adaptive equipment for persons with disabilities. (i) From the sale of: (A) Special adaptations; (B) The component parts of the special adaptations; or (C) A specially adapted motor vehicle; provided that the owner furnishes to the tax administrator an affidavit of a licensed physician to the effect that the specially adapted motor vehicle is necessary to transport a family member with a disability or where the vehicle has been specially adapted to meet the specific needs of the person with a disability. This exemption applies to not more than one motor vehicle owned and registered for personal, noncommercial use. (ii) For the purpose of this subsection the term special adaptations includes, but is not limited to: wheelchair lifts, wheelchair carriers, wheelchair ramps, wheelchair securements, hand controls, steering devices, extensions, relocations, and crossovers of operator controls, power-assisted controls, raised tops or dropped floors, raised entry doors, or alternative signaling devices to auditory signals. (iii) From the sale of: (a) Special adaptations, (b) The component parts of the special adaptations, for a wheelchair accessible taxicab as defined in § 39-14-1, and/or a wheelchair accessible public motor vehicle as defined in § 39-14.1-1. (iv) For the purpose of this subdivision the exemption for a specially adapted motor vehicle means a use tax credit not to exceed the amount of use tax that would otherwise be due on the motor vehicle, exclusive of any adaptations. The use tax credit is equal to the cost of the special adaptations, including installation.

(20) Heating fuels. From the sale and from the storage, use, or other consumption in this state of every type of heating fuel.

(21) Electricity and gas. From the sale and from the storage, use, or other consumption in this state of electricity and gas.

(22) Manufacturing machinery and equipment. (i) From the sale and from the storage, use, or other consumption in this state of tools, dies, molds, machinery, equipment (including replacement parts), and related items to the extent used in an industrial plant in connection with the actual manufacture, conversion, or processing of tangible personal property, or to the extent used in connection with the actual manufacture, conversion, or processing of computer software as that term is utilized in industry numbers 7371, 7372, and 7373 in the standard industrial classification manual prepared by the Technical Committee on Industrial Classification, Office of Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time, to be sold, or that machinery and equipment used in the furnishing of power to an industrial manufacturing plant. For the purposes of this subdivision, industrial plant means a factory at a fixed location primarily engaged in the manufacture, conversion, or processing of tangible personal property to be sold in the regular course of business; (ii) Machinery and equipment and related items are not deemed to be used in connection with the actual manufacture, conversion, or processing of tangible personal property, or in connection with the actual manufacture, conversion, or processing of computer software as that term is utilized in industry numbers 7371, 7372, and 7373 in the standard industrial classification manual prepared by the Technical Committee on Industrial Classification, Office of Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time, to be sold to the extent the property is used in administration or distribution operations; (iii) Machinery and equipment and related items used in connection with the actual manufacture, conversion, or processing of any computer software or any tangible personal property that is not to be sold and that would be exempt under subdivision (7) or this subdivision if purchased from a vendor or machinery and equipment and related items used during any manufacturing, converting, or processing function is exempt under this subdivision even if that operation, function, or purpose is not an integral or essential part of a continuous production flow or manufacturing process; (iv) Where a portion of a group of portable or mobile machinery is used in connection with the actual manufacture, conversion, or processing of computer software or tangible personal property to be sold, as previously defined, that portion, if otherwise qualifying, is exempt under this subdivision even though the machinery in that group is used interchangeably and not otherwise identifiable as to use.

(23) Trade-in value of motor vehicles. From the sale and from the storage, use, or other consumption in this state of so much of the purchase price paid for a new or used automobile as is allocated for a trade-in allowance on the automobile of the buyer given in trade to the seller, or of the proceeds applicable only to the automobile as are received from the manufacturer of automobiles for the repurchase of the automobile whether the repurchase was voluntary or not towards the purchase of a new or used automobile by the buyer. For the purpose of this subdivision, the word automobile means a private passenger automobile not used for hire and does not refer to any other type of motor vehicle.

(24) Precious metal bullion. (i) From the sale and from the storage, use, or other consumption in this state of precious metal bullion, substantially equivalent to a transaction in securities or commodities. (ii) For purposes of this subdivision, precious metal bullion means any elementary precious metal that has been put through a process of smelting or refining, including, but not limited to: gold, silver, platinum, rhodium, and chromium, and that is in a state or condition that its value depends upon its content and not upon its form. (iii) The term does not include fabricated precious metal that has been processed or manufactured for some one or more specific and customary industrial, professional, or artistic uses.

(25) Commercial vessels. From sales made to a commercial ship, barge, or other vessel of fifty (50) tons burden or over, primarily engaged in interstate or foreign commerce, and from the repair, alteration, or conversion of the vessels, and from the sale of property purchased for the use of the vessels including provisions, supplies, and material for the maintenance and/or repair of the vessels.

(26) Commercial fishing vessels. From the sale and from the storage, use, or other consumption in this state of vessels and other watercraft that are in excess of five (5) net tons and that are used exclusively for commercial fishing, as defined in this subdivision, and from the repair, alteration, or conversion of those vessels and other watercraft, and from the sale of property purchased for the use of those vessels and other watercraft including provisions, supplies, and material for the maintenance and/or repair of the vessels and other watercraft and the boats nets, cables, tackle, and other fishing equipment appurtenant to or used in connection with the commercial fishing of the vessels and other watercraft. Commercial fishing means taking or attempting to take any fish, shellfish, crustacea, or bait species with the intent of disposing of it for profit or by sale, barter, trade, or in commercial channels. The term does not include subsistence fishing, i.e., the taking for personal use and not for sale or barter; or sport fishing; but shall include vessels and other watercraft with a Rhode Island party and charter boat license issued by the department of environmental management pursuant to § 20-2-27.1 that meet the following criteria: (i) The operator must have a current United States Coast Guard (U.S.C.G.) license to carry passengers for hire; (ii) U.S.C.G. vessel documentation in the coast wide fishery trade; (iii) U.S.C.G. vessel documentation as to proof of Rhode Island home port status or a Rhode Island boat registration to prove Rhode Island home port status; and (iv) The vessel must be used as a commercial passenger carrying fishing vessel to carry passengers for fishing. The vessel must be able to demonstrate that at least fifty percent (50%) of its annual gross income derives from charters or provides documentation of a minimum of one hundred (100) charter trips annually; and (v) The vessel must have a valid Rhode Island party and charter boat license. The tax administrator shall implement the provisions of this subdivision by promulgating rules and regulations relating thereto.

(27) Clothing and footwear. From the sales of articles of clothing, including footwear, intended to be worn or carried on or about the human body for sales prior to October 1, 2012. Effective October 1, 2012, the exemption will apply to the sales of articles of clothing, including footwear, intended to be worn or carried on or about the human body up to two hundred and fifty dollars ($250) of the sales price per item. For the purposes of this section, clothing or footwear does not include clothing accessories or equipment or special clothing or footwear primarily designed for athletic activity or protective use as these terms are defined in § 44-18-7.1(f). In recognition of the work being performed by the streamlined sales and use tax governing board, upon passage of any federal law that authorizes states to require remote sellers to collect and remit sales and use taxes, this unlimited exemption will apply as it did prior to October 1, 2012. The unlimited exemption on sales of clothing and footwear shall take effect on the date that the state requires remote sellers to collect and remit sales and use taxes.

(28) Water for residential use. From the sale and from the storage, use, or other consumption in this state of water furnished for domestic use by occupants of residential premises.

(29) Bibles. [Unconstitutional; see Ahlburn v. Clark, 728 A.2d 449 (R.I. 1999); see Notes to Decisions.] From the sale and from the storage, use, or other consumption in the state of any canonized scriptures of any tax-exempt nonprofit religious organization including, but not limited to, the Old Testament and the New Testament versions.

(30) Boats. (i) From the sale of a boat or vessel to a bona fide nonresident of this state who does not register the boat or vessel in this state or document the boat or vessel with the United States government at a home port within the state, whether the sale or delivery of the boat or vessel is made in this state or elsewhere; provided, that the nonresident transports the boat within thirty (30) days after delivery by the seller outside the state for use thereafter solely outside the state. (ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may require the seller of the boat or vessel to keep records of the sales to bona fide nonresidents as the tax administrator deems reasonably necessary to substantiate the exemption provided in this subdivision, including the affidavit of the seller that the buyer represented himself or herself to be a bona fide nonresident of this state and of the buyer that he or she is a nonresident of this state.

(31) Youth activities equipment. From the sale, storage, use, or other consumption in this state of items for not more than twenty dollars ($20.00) each by nonprofit Rhode Island eleemosynary organizations, for the purposes of youth activities that the organization is formed to sponsor and support; and by accredited elementary and secondary schools for the purposes of the schools or of organized activities of the enrolled students.

(32) Farm equipment. From the sale and from the storage or use of machinery and equipment used directly for commercial farming and agricultural production; including, but not limited to: tractors, ploughs, harrows, spreaders, seeders, milking machines, silage conveyors, balers, bulk milk storage tanks, trucks with farm plates, mowers, combines, irrigation equipment, greenhouses and greenhouse coverings, graders and packaging machines, tools and supplies and other farming equipment, including replacement parts appurtenant to or used in connection with commercial farming and tools and supplies used in the repair and maintenance of farming equipment. Commercial farming means the keeping or boarding of five (5) or more horses or the production within this state of agricultural products, including, but not limited to, field or orchard crops, livestock, dairy, and poultry, or their products, where the keeping, boarding, or production provides at least two thousand five hundred dollars ($2,500) in annual gross sales to the operator, whether an individual, a group, a partnership, or a corporation for exemptions issued prior to July 1, 2002. For exemptions issued or renewed after July 1, 2002, there shall be two (2) levels. Level I shall be based on proof of annual, gross sales from commercial farming of at least twenty-five hundred dollars ($2,500) and shall be valid for purchases subject to the exemption provided in this subdivision except for motor vehicles with an excise tax value of five thousand dollars ($5,000) or greater. Level II shall be based on proof of annual gross sales from commercial farming of at least ten thousand dollars ($10,000) or greater and shall be valid for purchases subject to the exemption provided in this subdivision including motor vehicles with an excise tax value of five thousand dollars ($5,000) or greater. For the initial issuance of the exemptions, proof of the requisite amount of annual gross sales from commercial farming shall be required for the prior year; for any renewal of an exemption granted in accordance with this subdivision at either level I or level II, proof of gross annual sales from commercial farming at the requisite amount shall be required for each of the prior two (2) years. Certificates of exemption issued or renewed after July 1, 2002, shall clearly indicate the level of the exemption and be valid for four (4) years after the date of issue. This exemption applies even if the same equipment is used for ancillary uses, or is temporarily used for a non-farming or a non-agricultural purpose, but shall not apply to motor vehicles acquired after July 1, 2002, unless the vehicle is a farm vehicle as defined pursuant to § 31-1-8 and is eligible for registration displaying farm plates as provided for in § 31-3-31.

(33) Compressed air. From the sale and from the storage, use, or other consumption in the state of compressed air.

(34) Flags. From the sale and from the storage, consumption, or other use in this state of United States, Rhode Island or POW-MIA flags.

(35) Motor vehicle and adaptive equipment to certain veterans. From the sale of a motor vehicle and adaptive equipment to and for the use of a veteran with a service-connected loss of or the loss of use of a leg, foot, hand, or arm, or any veteran who is a double amputee, whether service connected or not. The motor vehicle must be purchased by and especially equipped for use by the qualifying veteran. Certificate of exemption or refunds of taxes paid is granted under rules or regulations that the tax administrator may prescribe.

(36) Textbooks. From the sale and from the storage, use, or other consumption in this state of textbooks by an educational institution, as defined in subsection (18) of this section, and any educational institution within the purview of § 16-63-9(4), and used textbooks by any purveyor.

(37) Tangible personal property and supplies used in on-site hazardous waste recycling, reuse, or treatment. From the sale, storage, use, or other consumption in this state of tangible personal property or supplies used or consumed in the operation of equipment, the exclusive function of which is the recycling, reuse, or recovery of materials (other than precious metals, as defined in subdivision (24)(ii) of this section) from the treatment of hazardous wastes, as defined in § 23-19.1-4, where the hazardous wastes are generated in Rhode Island solely by the same taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the taxpayer in Rhode Island. The taxpayer shall procure an order from the director of the department of environmental management certifying that the equipment and/or supplies as used or consumed, qualify for the exemption under this subdivision. If any information relating to secret processes or methods of manufacture, production, or treatment is disclosed to the department of environmental management only to procure an order, and is a trade secret as defined in § 28-21-10(b), it is not open to public inspection or publicly disclosed unless disclosure is required under chapter 21 of title 28 or chapter 24.4 of title 23.

(38) Promotional and product literature of boat manufacturers. From the sale and from the storage, use, or other consumption of promotional and product literature of boat manufacturers shipped to points outside of Rhode Island that either: (i) Accompany the product that is sold; (ii) Are shipped in bulk to out-of-state dealers for use in the sale of the product; or (iii) Are mailed to customers at no charge.

(39) Food items paid for by food stamps. From the sale and from the storage, use, or other consumption in this state of eligible food items payment for which is properly made to the retailer in the form of U.S. government food stamps issued in accordance with the Food Stamp Act of 1977, 7 U.S.C. § 2011 et seq.

(40) Transportation charges. From the sale or hiring of motor carriers as defined in § 39-12-2(12) to haul goods, when the contract or hiring cost is charged by a motor freight tariff filed with the Rhode Island public utilities commission on the number of miles driven or by the number of hours spent on the job.

(41) Trade-in value of boats. From the sale and from the storage, use, or other consumption in this state of so much of the purchase price paid for a new or used boat as is allocated for a trade-in allowance on the boat of the buyer given in trade to the seller or of the proceeds applicable only to the boat as are received from an insurance claim as a result of a stolen or damaged boat, towards the purchase of a new or used boat by the buyer.

(42) Equipment used for research and development. From the sale and from the storage, use, or other consumption of equipment to the extent used for research and development purposes by a qualifying firm. For the purposes of this subsection, qualifying firm means a business for which the use of research and development equipment is an integral part of its operation and equipment means scientific equipment, computers, software, and related items.

(43) Coins. From the sale and from the other consumption in this state of coins having numismatic or investment value.

(44) Farm structure construction materials. Lumber, hardware, and other materials used in the new construction of farm structures, including production facilities such as, but not limited to: farrowing sheds, free stall and stanchion barns, milking parlors, silos, poultry barns, laying houses, fruit and vegetable storages, rooting cellars, propagation rooms, greenhouses, packing rooms, machinery storage, seasonal farm worker housing, certified farm markets, bunker and trench silos, feed storage sheds, and any other structures used in connection with commercial farming.

(45) Telecommunications carrier access service. Carrier access service or telecommunications service when purchased by a telecommunications company from another telecommunications company to facilitate the provision of telecommunications service.

(46) Boats or vessels brought into the state exclusively for winter storage, maintenance, repair, or sale. Notwithstanding the provisions of §§ 44-18-10, 44-18-11 and 44-18-20, the tax imposed by § 44-18-20 is not applicable for the period commencing on the first day of October in any year up to and including the 30th day of April next succeeding with respect to the use of any boat or vessel within this state exclusively for purposes of: (i) Delivery of the vessel to a facility in this state for storage, including dry storage and storage in water by means of apparatus preventing ice damage to the hull, maintenance, or repair; (ii) The actual process of storage, maintenance, or repair of the boat or vessel; or (iii) Storage for the purpose of selling the boat or vessel.

(47) Jewelry display product. From the sale and from the storage, use, or other consumption in this state of tangible personal property used to display any jewelry product; provided that title to the jewelry display product is transferred by the jewelry manufacturer or seller and that the jewelry display product is shipped out of state for use solely outside the state and is not returned to the jewelry manufacturer or seller.

(48) Boats or vessels generally. Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-20 and 44-18-18 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used boat. The exemption provided for in this subdivision does not apply after October 1, 1993, unless prior to October 1, 1993, the federal ten percent (10%) surcharge on luxury boats is repealed.

(49) Banks and regulated investment companies interstate toll-free calls. Notwithstanding the provisions of this chapter, the tax imposed by this chapter does not apply to the furnishing of interstate and international, toll-free terminating telecommunication service that is used directly and exclusively by or for the benefit of an eligible company as defined in this subdivision; provided that an eligible company employs on average during the calendar year no less than five hundred (500) full-time equivalent employees as that term is defined in § 42-64.5-2. For purposes of this section, an eligible company means a regulated investment company as that term is defined in the Internal Revenue Code of 1986, 26 U.S.C. § 851, or a corporation to the extent the service is provided, directly or indirectly, to or on behalf of a regulated investment company, an employee benefit plan, a retirement plan or a pension plan, or a state-chartered bank.

(50) Mobile and manufactured homes generally. From the sale and from the storage, use, or other consumption in this state of mobile and/or manufactured homes as defined and subject to taxation pursuant to the provisions of chapter 44 of title 31.

(51) Manufacturing business reconstruction materials. (i) From the sale and from the storage, use, or other consumption in this state of lumber, hardware, and other building materials used in the reconstruction of a manufacturing business facility that suffers a disaster, as defined in this subdivision, in this state. Disaster means any occurrence, natural or otherwise, that results in the destruction of sixty percent (60%) or more of an operating manufacturing business facility within this state. Disaster does not include any damage resulting from the willful act of the owner of the manufacturing business facility. (ii) Manufacturing business facility includes, but is not limited to, the structures housing the production and administrative facilities. (iii) In the event a manufacturer has more than one manufacturing site in this state, the sixty percent (60%) provision applies to the damages suffered at that one site. (iv) To the extent that the costs of the reconstruction materials are reimbursed by insurance, this exemption does not apply.

(52) Tangible personal property and supplies used in the processing or preparation of floral products and floral arrangements. From the sale, storage, use, or other consumption in this state of tangible personal property or supplies purchased by florists, garden centers, or other like producers or vendors of flowers, plants, floral products, and natural and artificial floral arrangements that are ultimately sold with flowers, plants, floral products, and natural and artificial floral arrangements or are otherwise used in the decoration, fabrication, creation, processing, or preparation of flowers, plants, floral products, or natural and artificial floral arrangements, including descriptive labels, stickers, and cards affixed to the flower, plant, floral product, or arrangement, artificial flowers, spray materials, floral paint and tint, plant shine, flower food, insecticide, and fertilizers.

(53) Horse food products. From the sale and from the storage, use, or other consumption in this state of horse food products purchased by a person engaged in the business of the boarding of horses.

(54) Non-motorized recreational vehicles sold to nonresidents. (i) From the sale, subsequent to June 30, 2003, of a non-motorized recreational vehicle to a bona fide nonresident of this state who does not register the non-motorized recreational vehicle in this state, whether the sale or delivery of the non-motorized recreational vehicle is made in this state or at the place of residence of the nonresident; provided that a non-motorized recreational vehicle sold to a bona fide nonresident whose state of residence does not allow a like exemption to its nonresidents is not exempt from the tax imposed under § 44-18-20; provided, further, that in that event the bona fide nonresident pays a tax to Rhode Island on the sale at a rate equal to the rate that would be imposed in his or her state of residence not to exceed the rate that would have been imposed under § 44-18-20. Notwithstanding any other provisions of law, a licensed, non-motorized recreational vehicle dealer shall add and collect the tax required under this subdivision and remit the tax to the tax administrator under the provisions of chapters 18 and 19 of this title. Provided, that when a Rhode Island licensed, non-motorized recreational vehicle dealer is required to add and collect the sales and use tax on the sale of a non-motorized recreational vehicle to a bona fide nonresident as provided in this section, the dealer in computing the tax takes into consideration the law of the state of the nonresident as it relates to the trade-in of motor vehicles. (ii) The tax administrator, in addition to the provisions of §§ 44-19-27 and 44-19-28, may require any licensed, non-motorized recreational vehicle dealer to keep records of sales to bona fide nonresidents as the tax administrator deems reasonably necessary to substantiate the exemption provided in this subdivision, including the affidavit of a licensed, non-motorized recreational vehicle dealer that the purchaser of the non-motorized recreational vehicle was the holder of, and had in his or her possession a valid out-of-state non-motorized recreational vehicle registration or a valid out-of-state drivers license. (iii) Any nonresident who registers a non-motorized recreational vehicle in this state within ninety (90) days of the date of its sale to him or her is deemed to have purchased the non-motorized recreational vehicle for use, storage, or other consumption in this state, and is subject to, and liable for, the use tax imposed under the provisions of § 44-18-20. (iv) Non-motorized recreational vehicle means any portable dwelling designed and constructed to be used as a temporary dwelling for travel, camping, recreational, and vacation use that is eligible to be registered for highway use, including, but not limited to, pick-up coaches or pick-up campers, travel trailers, and tent trailers as those terms are defined in chapter 1 of title 31.

(55) Sprinkler and fire alarm systems in existing buildings. From the sale in this state of sprinkler and fire alarm systems; emergency lighting and alarm systems; and the materials necessary and attendant to the installation of those systems that are required in buildings and occupancies existing therein in July 2003 in order to comply with any additional requirements for such buildings arising directly from the enactment of the Comprehensive Fire Safety Act of 2003 and that are not required by any other provision of law or ordinance or regulation adopted pursuant to that act. The exemption provided in this subdivision shall expire on December 31, 2008.

(56) Aircraft. Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used aircraft or aircraft parts.

(57) Renewable energy products. Notwithstanding any other provisions of Rhode Island general laws, the following products shall also be exempt from sales tax: solar photovoltaic modules or panels, or any module or panel that generates electricity from light; solar thermal collectors, including, but not limited to, those manufactured with flat glass plates, extruded plastic, sheet metal, and/or evacuated tubes; geothermal heat pumps, including both water-to-water and water-to-air type pumps; wind turbines; towers used to mount wind turbines if specified by or sold by a wind turbine manufacturer; DC to AC inverters that interconnect with utility power lines; and manufactured mounting racks and ballast pans for solar collector, module, or panel installation. Not to include materials that could be fabricated into such racks; monitoring and control equipment, if specified or supplied by a manufacturer of solar thermal, solar photovoltaic, geothermal, or wind energy systems or if required by law or regulation for such systems but not to include pumps, fans or plumbing or electrical fixtures unless shipped from the manufacturer affixed to, or an integral part of, another item specified on this list; and solar storage tanks that are part of a solar domestic hot water system or a solar space heating system. If the tank comes with an external heat exchanger it shall also be tax exempt, but a standard hot water tank is not exempt from state sales tax.

(58) Returned property. The amount charged for property returned by customers upon rescission of the contract of sale when the entire amount exclusive of handling charges paid for the property is refunded in either cash or credit, and where the property is returned within one hundred twenty (120) days from the date of delivery.

(59) Dietary supplements. From the sale and from the storage, use, or other consumption of dietary supplements as defined in § 44-18-7.1( l )(v), sold on prescriptions.

(60) Blood. From the sale and from the storage, use, or other consumption of human blood.

(61) Agricultural products for human consumption. From the sale and from the storage, use, or other consumption of livestock and poultry of the kinds of products that ordinarily constitute food for human consumption and of livestock of the kind the products of which ordinarily constitute fibers for human use.

(62) Diesel emission control technology. From the sale and use of diesel retrofit technology that is required by § 31-47.3-4.

(63) Feed for certain animals used in commercial farming. From the sale of feed for animals as described in subsection (61) of this section.

(64) Alcoholic beverages. From the sale and storage, use, or other consumption in this state by a Class A licensee of alcoholic beverages, as defined in § 44-18-7.1, excluding beer and malt beverages; provided, further, notwithstanding § 6-13-1 or any other general or public law to the contrary, alcoholic beverages, as defined in § 44-18-7.1, shall not be subject to minimum markup.

(65) Seeds and plants used to grow food and food ingredients. From the sale, storage, use, or other consumption in this state of seeds and plants used to grow food and food ingredients as defined in § 44-18-7.1( l )(i). Seeds and plants used to grow food and food ingredients shall not include marijuana seeds or plants.

(66) Feminine hygiene products. From the sale and from the storage, use, or other consumption of tampons, panty liners, menstrual cups, sanitary napkins, and other similar products the principal use of which is feminine hygiene in connection with the menstrual cycle.

(67) Breast pump collection and storage supplies means items of tangible personal property used in conjunction with a breast pump to collect milk expressed from a human breast and to store collected milk until it is ready for consumption. Breast pump collection and storage supplies include, but are not limited to, breast shields and breast shield connectors; breast pump tubes and tubing adaptors; breast pump valves and membranes; backflow protectors and backflow protector adaptors; bottles and bottle caps specific to the operation of the breast pump; breast milk storage bags; and related items sold as part of a breast pump kit pre-packaged by the breast pump manufacturer. Breast pump collection and storage supplies does not include: bottles and bottle caps not specific to the operation of the breast pump; breast pump travel bags and other similar carrying accessories, including ice packs, labels, and other similar products, unless sold as part of a breast pump kit pre-packed by the breast pump manufacturer; breast pump cleaning supplies, unless sold as part of a breast pump kit pre-packaged by the breast pump manufacturer; nursing bras, bra pads, breast shells, and other similar products; and creams, ointments, and other similar products that relieve breastfeeding-related symptoms or conditions of the breasts or nipples.

(68) Trade-in value of motorcycles. From the sale and from the storage, use, or other consumption in this state of so much of the purchase price paid for a new or used motorcycle as is allocated for a trade-in allowance on the motorcycle of the buyer given in trade to the seller, or of the proceeds applicable only to the motorcycle as are received from the manufacturer of motorcycles for the repurchase of the motorcycle whether the repurchase was voluntary or not towards the purchase of a new or used motorcycle by the buyer. For the purpose of this subsection, the word motorcycle means a motorcycle not used for hire and does not refer to any other type of motor vehicle.
R.I. Gen. Laws § 44-5-51 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-51
§ 44-5-51. Little Compton  Exemption of commercial fishers.
Status: in_force

All gear and tackle owned by a commercial fisher who is a resident of the town of Little Compton is exempt from taxation by the town of Little Compton.
R.I. Gen. Laws § 44-5-13.2.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.2.1
§ 44-5-13.2.1. West Warwick  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of West Warwick completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review with sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of West Warwick.
R.I. Gen. Laws § 44-5-2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-2
§ 44-5-2. Maximum levy.
Status: in_force

(a) Through and including its fiscal year 2007, a city or town may levy a tax in an amount not more than five and one-half percent (5.5%) in excess of the amount levied and certified by that city or town for the prior year. Through and including its fiscal year 2007, but in no fiscal year thereafter, the amount levied by a city or town is deemed to be consistent with the five and one-half percent (5.5%) levy growth cap if the tax rate is not more than one hundred and five and one-half percent (105.5%) of the prior years tax rate and the budget resolution or ordinance, as applicable, specifies that the tax rate is not increasing by more than five and one-half percent (5.5%) except as specified in subsection (c) of this section. In all years when a revaluation or update is not being implemented, a tax rate is deemed to be one hundred five and one-half percent (105.5%) or less of the prior years tax rate if the tax on a parcel of real property, the value of which is unchanged for purpose of taxation, is no more than one hundred five and one-half percent (105.5%) of the prior years tax on the same parcel of real property. In any year through and including fiscal year 2007 when a revaluation or update is being implemented, the tax rate is deemed to be one hundred five and one-half percent (105.5%) of the prior years tax rate as certified by the division of property valuation and municipal finance in the department of revenue.

(b) In its fiscal year 2008, a city or town may levy a tax in an amount not more than five and one-quarter percent (5.25%) in excess of the total amount levied and certified by that city or town for its fiscal year 2007. In its fiscal year 2009, a city or town may levy a tax in an amount not more than five percent (5%) in excess of the total amount levied and certified by that city or town for its fiscal year 2008. In its fiscal year 2010, a city or town may levy a tax in an amount not more than four and three-quarters percent (4.75%) in excess of the total amount levied and certified by that city or town in its fiscal year 2009. In its fiscal year 2011, a city or town may levy a tax in an amount not more than four and one-half percent (4.5%) in excess of the total amount levied and certified by that city or town in its fiscal year 2010. In its fiscal year 2012, a city or town may levy a tax in an amount not more than four and one-quarter percent (4.25%) in excess of the total amount levied and certified by that city or town in its fiscal year 2011. In its fiscal year 2013 and in each fiscal year thereafter, a city or town may levy a tax in an amount not more than four percent (4%) in excess of the total amount levied and certified by that city or town for its previous fiscal year. For purposes of this levy calculation, taxes levied pursuant to chapters 34 and 34.1 of this title shall not be included. For FY 2018, in the event that a city or town, solely as a result of the exclusion of the motor vehicle tax in the new levy calculation, exceeds the property tax cap when compared to FY 2017 after taking into account that there was a motor vehicle tax in FY 2017, said city or town shall be permitted to exceed the property tax cap for the FY 2018 transition year, but in no event shall it exceed the four percent (4%) levy cap growth with the car tax portion included; provided, however, nothing herein shall prohibit a city or town from exceeding the property tax cap if otherwise permitted pursuant to subsection (d) of this section.

(c) The division of property valuation in the department of revenue shall monitor city and town compliance with this levy cap, issue periodic reports to the general assembly on compliance, and make recommendations on the continuation or modification of the levy cap on or before December 31, 1987, December 31, 1990, and December 31, every third year thereafter. The chief elected official in each city and town shall provide to the division of property and municipal finance within thirty (30) days of final action, in the form required, the adopted tax levy and rate and other pertinent information.

(d) The amount levied by a city or town may exceed the percentage increase as specified in subsection (a) or (b) of this section if the city or town qualifies under one or more of the following provisions:

(1) The city or town forecasts or experiences a loss in total non-property tax revenues and the loss is certified by the department of revenue.

(2) The city or town experiences or anticipates an emergency situation, which causes or will cause the levy to exceed the percentage increase as specified in subsection (a) or (b) of this section. In the event of an emergency or an anticipated emergency, the city or town shall notify the auditor general who shall certify the existence or anticipated existence of the emergency. Without limiting the generality of the foregoing, an emergency shall be deemed to exist when the city or town experiences or anticipates health insurance costs, retirement contributions, or utility expenditures that exceed the prior fiscal years health insurance costs, retirement contributions, or utility expenditures by a percentage greater than three (3) times the percentage increase as specified in subsection (a) or (b) of this section.

(3) A city or town forecasts or experiences debt services expenditures that exceed the prior years debt service expenditures by an amount greater than the percentage increase as specified in subsection (a) or (b) of this section and that are the result of bonded debt issued in a manner consistent with general law or a special act. In the event of the debt service increase, the city or town shall notify the department of revenue which shall certify the debt service increase above the percentage increase as specified in subsection (a) or (b) of this section the prior years debt service. No action approving or disapproving exceeding a levy cap under the provisions of this section affects the requirement to pay obligations as described in subsection (d) of this section.

(4) The city or town experiences substantial growth in its tax base as the result of major new construction that necessitates either significant infrastructure or school housing expenditures by the city or town or a significant increase in the need for essential municipal services and such increase in expenditures or demand for services is certified by the department of revenue.

(5) In the city of Providence, for fiscal year 2026, any additional revenue generated from the Class 2B rate exceeding twenty-eight dollars and eighty cents ($28.80) per one thousand dollars ($1,000) may exceed the maximum levy. For the purposes of this subsection, Class 2A and Class 2B shall have the same meaning as in § 44-5-11.18(1)(ii).

(6) Effective for tax assessment dated on or after December 31, 2025, and subject to all requirements set forth in this section, the taxes levied on new housing units added to the municipal tax base during a fiscal year may exceed the maximum levy. For the purposes of this subsection, subject to the qualifying requirements below, new housing units shall include newly constructed residential properties, meaning single-family homes, two-family homes, single-family attached structures, multi-family dwellings, mixed-use developments where residential units constitute at least fifty percent (50%) of the buildings total square footage as well as existing buildings converted into residential housing units qualifying under adaptive reuse in § 45-24-37; provided such conversions meet all applicable zoning and building code requirements and increase the municipalitys total housing stock. New construction shall also include modular and manufactured homes. This provision shall apply provided that:

(i) A city or town has issued over ten (10) certificates of occupancy for new housing units during the fiscal year in which the exemption is sought; and

(ii) Such units are part of a development project that includes at least ten percent (10%) of the units designated as low- or moderate-income housing as defined in §§ 45-53-3 and 42-128-8.1; and

(iii) Such units are taxed utilizing the same valuation methods and rates as similar units in the respective city or town; and

(iv) The taxes levied on these qualifying new housing units may only exceed the maximum levy for the fiscal year in which the certificate of occupancy is issued and two (2) fiscal years thereafter in which the municipality shall phase in the full taxes for these units into the maximum levy by the fourth fiscal year following the issuance of a certificate of occupancy for the new housing unit(s).

(e) Any levy pursuant to subsection (d) of this section in excess of the percentage increase specified in subsection (a) or (b) of this section shall be approved by the affirmative vote of at least four-fifths ( ) of the full membership of the governing body of the city or town, or in the case of a city or town having a financial town meeting, the majority of the electors present and voting at the town financial meeting shall also approve the excess levy.

(f) Nothing contained in this section constrains the payment of present or future obligations as prescribed by § 45-12-1, and all taxable property in each city or town is subject to taxation without limitation as to rate or amount to pay general obligation bonds or notes of the city or town except as otherwise specifically provided by law or charter.

(g) Notwithstanding anything to the contrary, the town of Little Compton is permitted a one-year levy cap exemption for fiscal year 2026 not to exceed twelve percent (12%), and subject to approval by the Little Compton Financial Town Meeting.

(h) Notwithstanding anything to the contrary, the City of Providence is permitted a one-year levy cap exemption for fiscal year 2026 not to exceed eight percent (8%).
R.I. Gen. Laws § 44-7-7.1 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-7.1
§ 44-7-7.1. Taxpayer information.
Status: in_force

(a) When a municipality issues a property tax bill to each taxpayer, each bill shall state the amount by which the taxpayers rate of tax has been reduced by the distribution of state municipal revenue sharing and state aid for education. The bill shall also state the total amount of state municipal revenue sharing and state aid for education received by the municipality from the state. The statement shall read as follows:

Fiscal Year 19___________ State Aid to City/Town of _______________

Total Amount _______________

Tax rate reduced by _______________

(b) The director of revenue shall annually provide each municipality with the amount of state municipal revenue sharing and state aid for education subject to identification under this section.
R.I. Gen. Laws § 44-20-52 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-52
§ 44-20-52. Exercise of powers and duties.
Status: in_force

Whenever in this chapter any reference is made to any power or duty of the tax administrator, or controller, the reference is construed to mean that the power or duty shall be exercised by the tax administrator, or controller, or by the authorized agent of the officer, under the supervision and direction of the director of revenue.
R.I. Gen. Laws § 44-5-41 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-41
§ 44-5-41. Condemnation not to result in land use change tax.
Status: in_force

The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.
R.I. Gen. Laws § 44-57-2 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-2
§ 44-57-2. Definitions.
Status: in_force

As used in this chapter unless the context otherwise requires:

(1) Active means a solar renewable energy system that uses mechanical parts to collect, store, and move heat;

(2) Applicant means a party who files a Rhode Island tax return and applies for a residential alternative energy device tax credit under this section;

(3) Application form means the form that goes to the state energy office that will determine if systems meet the requirements for this tax credit;

(4) Array means any number of photovoltaic modules connected together electrically to provide a single electrical output;

(5) BTU means British thermal unit;

(6) Consumer disclosure means a form provided by the state energy office describing the renewable energy system. The contractor shall fill this form out and give it to the buyer of a renewable energy system. It shall show estimated energy savings of the renewable energy system, required conservation items, required maintenance, and freeze protection information and other data required by the state energy office;

(7) Consumer information means literature that is provided by the state energy office to contractors, solar dealers, and consumers informing them about the tax credit contained in this chapter and general consumer information;

(8) Contractor means a person or company who sells and/or installs renewable energy systems;

(9) Contractors certification means a contractor system certification issued by the state energy office to a contractor for a specific renewable energy system. The system shall allow the contractor to install that device for the tax credit without getting a separate system certification for each job;

(10) Contractors registration board means the board established pursuant to the provisions of chapter 65 of title 5 responsible for issuing contractors registration numbers and cards to contractors who are required by state law to be registered. The board is also responsible for ensuring that all registered contractors abide by the guidelines of the contractors registration board;

(11) Director means the director of the Rhode Island state energy office or the directors representative;

(12) Domestic water heating means the heating of water used in a dwelling for bathing, clothes washing, dishwashing, and other related functions;

(13) Dwelling means real property inhabited as a principal or secondary residence and located within this state. Dwelling includes, but is not limited to, an individual unit within multiple unit residential housing. For purposes of this subdivision: (i) Principal residence means the dwelling owned by the applicant who on the date of the application has legal title to a dwelling, including the mortgagor under a duly recorded mortgage of real property, the trustor under a duly recorded deed of trust, or a purchaser under a duly recorded contract for the purchase of real property, and who inhabits the dwelling for no fewer than fourteen (14) days in the calendar year for which the credit is claimed;

(ii) Secondary residence means vacation property owned by the applicant;

(iii) Primary or secondary residences do not include motor homes or recreational vehicles;

(14) Grid interconnect form means the form required on grid-connected photovoltaic systems that is signed by the contractor, the master electrician who makes the grid interconnection, and the homeowner. This form shall be sent to both the participating utility company and the state energy office;

(15) Hybrid means a renewable energy system that uses some active and passive elements as part of the system;

(16) Installing contractor means the contractor or subcontractor who actually installs the renewable energy system. This may or may not be the same person or company as the solar dealer;

(17) Inverter means the device used to convert direct current (DC) to alternating current (AC) in a photovoltaic system;

(18) kWh means kilowatt-hour; one kWh = 3,413 BTUs;

(19) Module means the smallest non-divisible self-contained physical structure housing interconnected photovoltaic cells and providing a single DC electrical output;

(20) MM means million;

(21) Net cost means what the applicant paid to purchase the renewable energy system. Net cost includes permit and inspection fees. Net costs may include the value of federal tax credits, grants, or utility incentives. Net cost shall not include service contracts, rebates, discounts, or refunds;

(22) Owner-built means a renewable energy system that is assembled and installed on an owners property and with an owners labor only;

(23) Passive means a renewable energy system that relies on heated liquid or air rising to collect, store, and move heat without mechanical devices;

(24) Placed in service means the date when a renewable energy system is ready and available to produce useable energy;

(25) Solar dealer means the person or company who signs a contract or proposal with a customer to provide and/or install solar equipment;

(26) Solar domestic hot water system means a configuration of solar collectors, pump, heat exchanger, and storage tank designed to heat water. System types include forced circulation, integral collector storage, thermosyphon, and self-pumping. For the purpose of determining system yields, a configuration of components is considered a new system if changes occur in any of the following: type or size of collectors; heat exchanger type or effectiveness; size of storage tank; or system type;

(27) State energy office means the Rhode Island state energy office, also known as the governors office of energy assistance, within the department of administration;

(28) System approval means an approval given to renewable energy systems that meet all of the requirements of the state energy office;

(29) System certification means certification that a renewable energy system as described in the application meets criteria for the tax credit;

(30) Used equipment means any solar tank or collector which previously has been installed or any piece of equipment not under current manufacturers warranty;

(31) Verification form means a form filed with the division of taxation (upon request) by an applicant claiming eligibility for the tax credit. A contractor shall submit a copy of the form to the state energy office;

(32) Watt means the electrical unit of power or rate of doing work. The rate of energy transfer equivalent to one ampere of electrical current at one-volt potential;

(33) Wh means watt hours-power consumed by a load over a specified time. As used herein, 1,000 Wh = one kilowatt-hour (kWh);

(34) Wind energy system means a system that produces electricity through the use of wind generators or wind turbines. The electricity shall be used directly, as in water pumping applications, or shall be stored in batteries for household usage. Wind energy systems shall be used alone, or they shall be used as part of a hybrid system, in which their output is combined with photovoltaics and/or a fossil fuel generator;

(35) Wind energy system dealer means the person or company who signs a contract or proposal with a customer to provide and/or install wind energy equipment;

(36) Wp means Watts peak, or the rated maximum power output of a photovoltaic device measured under standard conditions of twenty-eight degrees C (28 degrees C) cell temperature and 1000 W/m2 incident sunlight; and

(37) Geothermal system means a system that produces and stores energy to heat buildings, cool buildings or produces hot water.
R.I. Gen. Laws § 44-3-9 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9
§ 44-3-9. Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.
Status: in_force

(a)(1) Except as provided in this section, the electors of any city or town qualified to vote on a proposition to appropriate money or impose a tax when legally assembled, may vote to authorize the city or town council, for a period not exceeding twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property which has undergone environmental remediation, is historically preserved, or is used for affordable housing, manufacturing, commercial, or residential purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper having a general circulation in the city or town, the city or town council determines that:

(i) Granting of the exemption or stabilization will inure to the benefit of the city or town by reason of:

(A) The willingness of the manufacturing or commercial concern to locate in the city or town, or of individuals to reside in such an area; or

(B) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the city or town and not substantially reduce its work force in the city or town; or

(C) An improvement of the physical plant of the city or town which will result in a long-term economic benefit to the city or town and state; or

(D) An improvement which converts or makes available land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation; or

(ii) Granting of the exemption or stabilization of taxes will inure to the benefit of the city or town by reason of the willingness of a manufacturing or commercial or residential firm or property owner to construct new or to replace, reconstruct, convert, expand, retain, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase or maintenance in plant, residential housing, or commercial building investment by the firm or property owned in the city or town;

(2) Provided that should the city or town council make the determination in subsection (a)(1)(i)(B) of this section, any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms or expansions, and may be granted as to existing buildings, fixtures, machinery and equipment for existing employers in the city or town.

(b) Cities shall have the same authority as is granted to towns except that authority granted to the qualified electors of a town and to town councils shall be exercised in the case of a city by the city council.

(c) For purposes of this section, property used for commercial purposes means any building or structures used essentially for offices or commercial enterprises.

(d) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city or town in which the property is located so long as the property is used for the manufacturing or commercial, or residential purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote of the qualified electors of a town and findings of a town council or of any vote and findings by a city council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the city or town in which the real or personal property is located, for the purpose of paying the indebtedness of the city or town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city or town, and the interest on the indebtedness, and for appropriation to any sinking fund of the city or town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(f) Nothing in this section shall be deemed to permit the exemption or stabilization provided in this section for any manufacturing or commercial concern relocating from one city or town within the state of Rhode Island to another.

(g) Renewable energy resources, as defined in § 39-26-5, qualify for tax stabilization agreements pursuant to subsection (a) of this section.

(h) Notwithstanding the foregoing, the city council of the city of Providence may extend the twenty-year (20) period in subsection (a) of this section by an additional ten (10) years for real property located at 111 Westminster Street (also identified as 55 Kennedy Plaza), Providence, Rhode Island, identified as assessors plat 20, lot 14.

(i) Notwithstanding the foregoing, the city council of the city of Providence may enter into an agreement to exempt from payment, in whole or in part, real and personal property taxes on real property and personal property located at plat 56, lots 271, 288, 292, 322, 329, 339, 348, 349, 350, 351, 352, 353, 354, 355, 356, 357, 358, 359, 360, 361, 362, 363, 364, 365, 366, 367 and 371, and such additional plats and lots as may be added in accordance with the terms of such agreement, and to determine a stabilized amount of taxes, which may be formulated as a revenue sharing arrangement, to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax. The term of the agreement may be up to thirty (30) years. This authority is in addition to, and not in substitution of the authority exercised by the city council to enter into a twenty-year (20) tax exemption agreement, which agreement by its terms is set to expire on September 30, 2024.
R.I. Gen. Laws § 44-20-36 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-36
§ 44-20-36. Possession of unstamped cigarettes.
Status: in_force

Except as provided in §§ 44-20-14, 44-20-16 and 44-20-33.1, no person, other than a licensed manufacturer or importer, or a licensed distributor that receives unstamped cigarette packages directly from a licensed cigarette manufacturer or importer and holds such cigarettes in accordance with subsection 44-20-28(a), shall purchase and hold an unstamped cigarette package.
R.I. Gen. Laws § 44-3-17 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-17
§ 44-3-17. Tax exempt property  Listing and valuation.
Status: in_force

The tax assessor of every city and town shall annually list the estimated value of the property, which is exempt from taxation because of the nonprofit status of the owner of the land.
R.I. Gen. Laws § 44-5-13.25 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.25
§ 44-5-13.25. Narragansett  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Narragansett completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) After certification of the tax roll, on or before June 15th, and not later than ninety (90) days, after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor must file an appeal to the assessor within thirty (30) days from the date that the prorated tax payment is due without penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may within thirty (30) days of the tax board of reviews decision notice, file a petition in superior court.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section is deemed to authorize the collection of taxes twice in respect to the land assessment or other improvements previously assessed on the immediate preceding assessment date.

(g) This section only applies to taxes levied and property assessed in the town of Narragansett.
R.I. Gen. Laws § 44-23-43 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-43
§ 44-23-43. Reciprocal laws required  Liberal construction  Remission of intangible property.
Status: in_force

The provisions of §§ 44-23-39  44-23-42 apply to the estate of a nonresident decedent whenever the laws of the state of domicile of the decedents contain a provision, of any nature or however expressed, where this state is given reasonable assurance of the collection of its death taxes, interest and penalties, from the estates of decedents dying domiciled in this state but whose estates are being administered by a court having probate jurisdiction in the other state; or whenever the state of domicile does not grant letters testamentary or of administration in nonresident estates until after the letters have been issued by the state of domicile. The provisions are liberally construed in order to ensure that the state of domicile of any decedent receives any death taxes, which may be due it, together with interest and penalties. Nothing in those sections shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to a nonresident decedent whose estate is being administered in this state, and the probate court is authorized to order the remission whenever good cause is shown.
R.I. Gen. Laws § 44-1-10 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-10
§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.
Status: in_force

Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.
R.I. Gen. Laws § 44-5-8 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8
§ 44-5-8. Form of option for quarterly payment.
Status: in_force

(a) The option to allow payment of taxes in installments shall be expressed in substantially the following form:

(b) Notwithstanding the provisions of subsection (a), each municipality shall have the authority, in the case of failure of a taxpayer to pay the first installment or any succeeding installment by the last date of the respective installment period, to require immediate payment of only that late installment, and to impose an interest charge only on that late installment.
R.I. Gen. Laws § 44-13-30 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-30
§ 44-13-30. Penalty for failure to file return or statement.
Status: in_force

If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-11-14.5 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14.5
§ 44-11-14.5. International investment management service income.
Status: in_force

(a) Notwithstanding any other provisions of the general laws, any qualified taxpayer located within the state which sells international investment management services to non-U.S. persons or non-U.S. investment funds shall exclude from its net income any income derived directly or indirectly from the sale of international investment management services.

(b) For purposes of this section, non-U.S. persons means any person who is not a citizen of the United States and who is domiciled outside of the United States during the entire taxable year; non-U.S. investment funds means any collective investment fund the sole beneficiaries of which are non-U.S. persons.

(c) For purposes of this section, international investment management services shall include, without limitation, investment advice, investment research, investment consulting, portfolio management, administration or distribution services (including, without limitation, transfer agent, fund accounting, customary and other similar or related services) rendered to or on behalf of non-U.S. persons and non-U.S. investment funds.

(d) For purposes of this section, a qualified taxpayer is one which during the taxable year employs, or together with affiliated taxpayers with which it is eligible to file a consolidated tax return for federal income tax purposes, an average of not less than five hundred (500) full-time equivalent employees in the state.
R.I. Gen. Laws § 44-57-3 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-3
§ 44-57-3. Eligibility.
Status: in_force

In order to be eligible to receive a renewable energy system tax credit, pursuant to the provisions of this chapter, a person shall:

(1) Pay income taxes in Rhode Island; and

(2) Own, rent, or be the contract buyer of the dwelling or dwellings to be served by the renewable energy system. The dwelling or dwellings must be in the main or secondary residence of the person who applies for the tax credit, or of a tenant; or

(3) Own, or be the contract buyer of the renewable energy system and pay all or part of the cost of the renewable energy system; or

(4) Be the contractor that owns the dwelling for speculative sale in which the renewable energy system is installed.
R.I. Gen. Laws § 44-5-12 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-12
§ 44-5-12. Assessment at full and fair cash value.
Status: in_force

(a) All real property subject to taxation shall be assessed at its full and fair cash value, as of December 31 in the year of the last revaluation, statistical revaluation or update thereto, or at a uniform percentage thereof, not to exceed one hundred percent (100%), with such value to be determined by the assessors in each town or city. There shall be no adjustment to an assessment because of an increase or decrease in such value as a result of market forces in years when there is no revaluation, statistical revaluation, or update thereto. It is further provided that:

(1) Any residential property encumbered by a covenant recorded in the land records in favor of a governmental unit or the Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged or the incomes of the occupants shall be assessed and taxed in accordance with § 44-5-13.11;

(2) In assessing real estate that is classified as farmland, forest, or open space land in accordance with chapter 27 of this title, the assessors shall consider no factors in determining the full and fair cash value of the real estate other than those that relate to that use without regard to neighborhood land use of a more intensive nature;

(3) Warwick. The city council of the city of Warwick is authorized to provide, by ordinance, that the owner of any dwelling of one to three (3) family units in the city of Warwick who makes any improvements or additions on his or her principal place of residence in the amount up to fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of Warwick, is exempt from reassessment of property taxes on the improvement or addition until the next general citywide reevaluation of property values by the tax assessor. For the purposes of this section, residence is defined as voting address. This exemption does not apply to any commercial structure. The property owner shall supply all necessary plans to the building official for the improvements or addition and shall pay all requisite building and other permitting fees as now are required by law; and

(4) Central Falls. The city council of the city of Central Falls is authorized to provide, by ordinance, that the owner of any dwelling of one to eight (8) units who makes any improvements or additions to his or her residential or rental property in an amount not to exceed twenty-five thousand dollars ($25,000), as determined by the tax assessor of the city of Central Falls, is exempt from reassessment of property taxes on the improvement or addition until the next general citywide reevaluation of property values by the tax assessor. The property owner shall supply all necessary plans to the building official for the improvements or additions and shall pay all requisite building and other permitting fees as are now required by law.

(5) Tangible property shall be assessed according to the asset classification table as defined in § 44-5-12.1. Subject to the exemption for reclassification of farmland as addressed in § 44-27-10.1, renewable energy resources shall only be taxed as tangible property under § 44-5-3(c) and the real property on which they are located shall only be taxed at three dollars and fifty cents ($3.50) per kilowatt of alternating current nameplate capacity. However, notwithstanding the above, but without any limitation on taxpayer rights under § 44-5-26, no municipality shall be liable or otherwise responsible for any rebates, refunds, or any other reimbursements for taxes previously collected for real property with renewable energy resources thereupon.

(6) Provided, however, that, for taxes levied after December 31, 2015, new construction on development property is exempt from the assessment of taxes under this chapter at the full and fair cash value of the improvements, as long as:

(i) An owner of development property files an affidavit claiming the exemption with the local tax assessor by December 31 each year; and

(ii) The assessor shall then determine if the real property on which new construction is located is development property. If the real property is development property, the assessor shall exempt the new construction located on that development property from the collection of taxes on improvements, until such time as the real property no longer qualifies as development property, as defined herein.

For the purposes of this section, development property means: (A) Real property on which a single-family residential dwelling or residential condominium is situated and said single-family residential dwelling or residential condominium unit is not occupied, has never been occupied, is not under contract, and is on the market for sale; or (B) Improvements and/or rehabilitation of single-family residential dwellings or residential condominiums that the owner of such development property purchased out of a foreclosure sale, auction, or from a bank, and which property is not occupied. Such property described in subsection (a)(6)(ii) of this section shall continue to be taxed at the assessed value at the time of purchase until such time as such property is sold or occupied and no longer qualifies as development property. As to residential condominiums, this exemption shall not affect taxes on the common areas and facilities as set forth in § 34-36-27. In no circumstance shall such designation as development property extend beyond two (2) tax years and a qualification as a development property shall only apply to property that applies for, or receives, construction permits after July 1, 2015. Further, the exemptions set forth in this section shall not apply to land.

(7) In assessing real estate that is classified as a low- and moderate-income housing, as defined in § 45-53-3, for the purpose of serving as owner-occupied homeownership units, the assessors shall use the most recent sales price of the property as the assessed value.

(8) The office of energy resources shall promulgate regulations for the determination of full and fair cash value for facilities for the generation of electricity from natural gas designed or capable of operating at a gross capacity of forty megawatts (40 MW) or more. Such regulations shall take effect beginning in fiscal year 2027.

(b) Municipalities shall make available to every land owner whose property is taxed under the provisions of this section a document that may be signed before a notary public containing language to the effect that they are aware of the additional taxes imposed by the provisions of § 44-5-39 in the event that they use land classified as farm, forest, or open space land for another purpose.

(c) Pursuant to the provisions of § 44-3-29.1, all wholesale and retail inventory subject to taxation is assessed at its full and fair cash value, or at a uniform percentage of its value, not to exceed one hundred percent (100%), for fiscal year 1999, by the assessors in each town and city. Once the fiscal year 1999 value of the inventory has been assessed, this value shall not increase. The phase-out rate schedule established in § 44-3-29.1(d) applies to this fixed value in each year of the phase out.
R.I. Gen. Laws § 44-55-2 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-2
§ 44-55-2. Tax incentives.
Status: in_force

There are established tax incentives, which shall be computed in accordance with § 44-55-4.1, for businesses which employ and retain in the state of Rhode Island employees who have been previously unemployed for a period of at least twenty-six (26) consecutive calendar weeks and who have been domiciled residents of the state of Rhode Island for at least fifty-two (52) consecutive calendar weeks.
R.I. Gen. Laws § 44-46-6 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-6
§ 44-46-6. Severability.
Status: in_force

If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portion of this chapter.
R.I. Gen. Laws § 44-1-29 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-29
§ 44-1-29. Collection by writ of execution.
Status: in_force

(a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, or any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax or penalty becomes due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax, surcharge or penalty; and the court shall immediately appoint a time for a hearing and cause a reasonable notice of the meeting to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.

(b) If upon the hearing it appears that the tax, penalty, or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is unpaid, the court shall immediately issue an execution for the collection of the tax, penalty or surcharge, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the party as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take other action as it may deem proper to enforce the payment of the tax by the appointment of the receiver of the property of the party or otherwise. A party aggrieved by a final order of the court may seek review of the order in the Supreme Court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-15-2 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-2
§ 44-15-2. Banking institutions  Tax imposed.
Status: in_force

(a) An annual tax is imposed on every banking institution at the rate of six and ninety-five one hundredths cents ($.0695) for those banking institutions with total deposits in excess of one hundred fifty million dollars ($150,000,000) and at the rate of six and one-quarter cents ($.0625) for those banking institutions with total deposits of one hundred fifty million dollars ($150,000,000) or less on each one hundred dollars ($100) of the daily average of the deposits with the banking institution during the calendar year; provided, that there shall be excluded from taxation under the provisions of this chapter the percentage of the deposits as shall equal that percentage of the daily average of the total assets of the banking institution during the calendar year as are invested in the book value of obligations of the United States, its territories and possessions and of any authority, commission, or instrumentality of the United States exempt from state taxation under the laws of the United States.

(b) For the period January 1, 1997, through December 31, 1997, the six and ninety-five one hundredths cents rate ($.0695) shall be reduced to three and forty-eight one hundredths cents ($.0348) and the six and one-quarter cents rate ($.0625) shall be reduced to three and thirteen one hundredths cents ($.0313). For the period beginning January 1, 1998, and thereafter the tax rate shall be zero for all deposits.
R.I. Gen. Laws § 44-3-46 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-46
§ 44-3-46. Qualifying corporation and full-time equivalent active employee defined.
Status: in_force

(a) A qualifying corporation is any corporation that:

(1) Annually elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;

(2) Has at least ten (10) full-time equivalent active employees in this state; and

(3) Is principally engaged in one or more of the business activities described in industry numbers 7371, 7372 and 7373 in the Standard Industrial Classification, Office of the Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time.

(b) For purposes of this section, full-time equivalent active employee means any employee who works a minimum of thirty (30) hours per week in this state, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week in this state.

(c) The annual election by a corporation to be treated as a qualifying corporation for a fiscal year becomes effective for purposes of this section as of the first day of the fiscal year for which the election is filed and must be filed with the tax administrator on or before the due date prescribed by law (including any extensions) for the filing of the corporations tax return with the tax administrator for the fiscal year. In no event shall an election be effective for fiscal years commencing prior to January 1, 1997, and in no event shall the exclusion available under the provisions of this chapter be available to options that were issued prior to January 1, 1997.
R.I. Gen. Laws § 44-9-6 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-6
§ 44-9-6. Primary liability of life estate.
Status: in_force

In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.
R.I. Gen. Laws § 44-5-38 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-38
§ 44-5-38. Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.
Status: in_force

Tangible personal property consisting of manufacturing machinery and equipment acquired, owned, or used by a manufacturer is subject to taxation at a uniform rate of assessment not to exceed fifty percent (50%) of the full and fair cash value of the property. The levy and assessment of the tax upon the manufacturers manufacturing machinery and equipment is subject to, and limited to, the following:

(1)(i) Assessment and levy on manufacturers machinery and equipment. In assessing the valuation of the property and apportioning the levy of the tax on December 31, 1968, the assessors in the several cities and towns shall not exceed seventy-five percent (75%) of the total adjusted levy on the machinery, equipment, and inventories of all manufacturers of the city or town as established by the division of local and metropolitan government using the levy based on the assessment of the city or town as of December 31, 1966. In apportioning the levy as established in this subdivision, the assessor may add to the total adjusted levy, the increase in levy on manufacturers machinery, equipment, and inventory occasioned by manufacturers found to be operating but not taxed in the city or town as of December 31, 1966, or who have located in the city or town since that date.

(ii) In apportioning the levy of the tax on manufacturers machinery and equipment within a city or town for fiscal years ending after December 31, 1969, the assessors of any city or town shall apportion the levy of the tax in an amount not to exceed one hundred three and one-half percent (103.5%) of the total adjusted levy on manufacturers machinery and equipment for the next prior fiscal year. In apportioning the levy of the tax, as provided in this subdivision, the assessors of any city or town may add to the total adjusted levy for the next prior fiscal year, the increase in levy on manufacturers machinery and equipment occasioned by manufacturers who have located or who have increased investment within the meaning of subdivision (3) in the city or town since the date of the next prior assessment.

(2)(i) Assessment and levy on individual manufacturers. In assessing the valuation of the property and apportioning the levy of the tax on December 31, 1968, the assessors of the several cities and towns shall not exceed seventy-three and one-half percent (73.5%) of the adjusted levy of the tax on the machinery, equipment, and inventory of any manufacturer of the city or town for the next prior year. If the application of the preceding provision results in the total tax levy thus obtained on manufacturers machinery and equipment of a city or town for the year for which the date of assessment of valuations was December 31, 1968, as the assessment of valuations is established under the provisions of the first paragraph of this section, being less in amount than the amount of the total adjusted levy as computed in accordance with the seventy-five percent (75%) limitation prescribed under the provisions of paragraph (1)(i) of this section, the assessor of the city or town, for the purpose of bringing the total levy on the machinery and equipment to an amount not exceeding the amount of the total adjusted levy as computed by the seventy-five percent (75%) limitation, may apply the amount of the total adjusted tax levy, as was thus limited and computed under the provisions of paragraph (1)(i) of this section, to the total assessed valuation as of December 31, 1968, as the valuation is established under the provisions of the first paragraph of this section, on the machinery and equipment of all manufacturers of the city or town, and apply the resulting classified tax rate to the assessed valuations as of December 31, 1968, on the machinery and equipment of each manufacturer of the city or town.

(ii) In assessing the valuation of the property and apportioning the levy of the tax for fiscal years ending after December 31, 1969, the assessors of the several cities and towns shall not exceed one hundred five percent (105%) of the adjusted levy of the tax on the machinery and equipment of any manufacturer for the next prior fiscal year.

(3) As to the property constituting an increase in investment, the limitations fixed in subdivisions (1) and (2) of this section do not apply to that portion of the tax levy on a manufacturer derived from a substantial increase in investment in additional machinery and equipment or that portion of the tax levy applicable to the property not previously taxed in the city or town. For the purposes of this section, substantial means an investment in any one year equal to at least fifteen percent (15%) of the sum of net book value plus accumulated reserves for depreciation of other machinery and equipment of the manufacturer within the city or town.

(4) When a city or town has completed a revaluation of all ratable property by independent professional appraisers since December 31, 1966, the assessor of the city or town shall, in applying the preceding limitations, employ the levy and assessment made for the fiscal year immediately following the completion of the revaluation in lieu of the base established as previously established by the division of local and metropolitan government; provided, that a base year later than a fiscal year commencing in 1969 is not employed.

(5) Nothing in this section affects any agreement for the stabilization or exemption of local taxes entered into under the provisions of § 44-3-9; provided, that any agreement may be modified to take into account the effect of § 44-11-2 by the city or town council and the manufacturer without the necessity of meeting the criteria and complying with the procedures established in § 44-3-9. Upon the expiration of any existing agreement, the tax on the property consisting of manufacturers machinery, equipment, and inventory formerly stabilized or exempted under the agreement shall be based upon a new assessment complying with all the terms of this section.

(6) Each city or town has the option of using its general property tax rate in computing its levy on machinery and equipment of manufacturers or any separate rate, which it deems appropriate subject to the restrictions established in this section.

(7)(i) In order to assess accurately the impact of the provisions of this section upon the several cities and towns and to provide necessary information for that purpose, each manufacturer subject to taxation in any city or town shall submit to the division of local and metropolitan government on or before October 1, 1966, a declaration report on the value of machinery and equipment for each city or town in which the manufacturer is located; the declaration reports shall be submitted on a form designed and furnished by the division and shall provide for inclusion of the net book value and the accumulated reserve for depreciation of machinery and equipment subject to local taxation, all as reported in the manufacturers most recent Rhode Island corporate tax return. The declaration report shall cover the most recent fiscal year of the taxpayer for which the due date for the filing of a corporate tax return with the tax administrator is prior to the date prescribed in this section for filing the report; provided, that where a manufacturer files a corporate tax return with the tax administrator on or prior to the date of October 1 for the fiscal year, the manufacturer shall file the declaration report on or before October 1.

(ii) On or before October 1, 1968, and annually thereafter, each manufacturer shall file with the office of the assessor of the city or town in which the property is situated, a declaration report, as described in paragraph (1)(i) of this section, on a form prescribed by the department of revenue and furnished to the local assessors. All reports shall be treated confidentially by the assessor and employed by him or her for assessment purposes only.

(iii) Failure to submit a declaration report to either the department of revenue or the tax assessor of any city or town as required in subdivision (1)(i) subjects the manufacturer to a penalty not to exceed ten percent (10%) of the tax on machinery and equipment payable at the time when the taxes are due and payable as an addition to the tax due in the next succeeding year and the penalty shall be so identified and listed on the tax roll. Should a manufacturing establishment fail to submit a declaration report for a second successive year, it is subject to a penalty not to exceed twenty-five percent (25%) of its tax on machinery and equipment, payable as prescribed; should a manufacturing establishment fail for a third successive year to file the declaration report it is subject to a penalty not to exceed fifty percent (50%) of the tax on its machinery and equipment, payable as prescribed; for subsequent successive years, failure to file the declaration report subjects the manufacturing establishment to a penalty not to exceed fifty percent (50%) of its tax on machinery and equipment, payable as prescribed. As to any manufacturer failing to file a declaration report with the local assessor as required in this section, the limitation of paragraph (2)(ii) of this section shall not take effect until the assessment date next following the date upon which the manufacturer first files a report with the assessor. In lieu of the declaration report, any manufacturer subject to taxation for the first time in any city or town of this state shall submit the information that is necessary to establish its initial tax base and, in subsequent years, shall file the declaration report.

(8) In any case where the assessor of any city or town has reason to doubt the veracity of the contents of any declaration report so filed, the report may be submitted to the department of revenue, which shall compare the information contained in the report with information on file with the division of taxation and advise the assessor as to the veracity of the report.

(9) A manufacturer who stores or keeps on hand raw materials, work in process, and his or her finished products in a storage place (as distinguished from finished products which he or she holds for retail sale in any retail establishment operated by him or her) in a city or town other than that in which his or her manufacturing plant is located shall file on or before March 15, 1969, and annually thereafter on or before each succeeding March 15, an inventory report on a form prescribed and furnished by the department of revenue through the assessor, with the assessor of the city or town where the raw materials and finished products are stored. The assessor of each city or town shall notify all manufacturers of the city or town of the requirement for filing the reports by publication in a newspaper of general circulation in the city or town during the month of January, 1969, and during the same month in each year thereafter. The report shall contain a true account of the raw materials, work in process, and finished products that were manufactured by him or her in this state as well as any other merchandise owned or possessed by him or her in the city or town on December 31 next preceding the date specified for the filing of the inventory report. The report must describe and specify the value of the raw materials, work in process, and finished products that were manufactured as already stated and also the value of all other merchandise stored in the city or town. Any manufacturer who fails or refuses to file any inventory report at the time and in the manner prescribed in this section is deemed to have waived the tax exemption provided for on the raw materials, work in process, and finished products thus stored, whereupon, and notwithstanding the provisions of § 44-3-3(20), the property is subject to taxation like all other taxable property. The provisions of this subdivision shall not be construed to repeal § 44-5-15 or to limit the application of its provisions.

(10) A manufacturer who operates storage facilities for the storage of his raw materials, work in process, and finished products in a city or town other than that in which his or her manufacturing plant is located shall set forth in the declaration report, as and in the manner prescribed in subdivision (7) of this section to be filed with the assessor of the city or town where the storage facilities are located, any machinery and equipment owned or possessed by him or her which is situated in or upon the storage facilities for use in the operation of the storage facilities, or held there for use in the operation of the manufacturing plant.

(11) The restrictions contained in this chapter shall not apply to the portion of the tax, if any, assessed by the city or town for the purpose of paying the indebtedness of the city or town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city or town, and the interest thereon; and for appropriation to any sinking fund of the city or town (which portion of the tax is paid in full).

(12) Any person who hires a person from public supported programs for persons with disabilities and rehabilitated, shall receive a five hundred dollar ($500) credit per person hired; provided, that the number of the persons increases the number of full-time employees by three percent (3%) of the total numbers of persons employed the previous year.

(13) For purposes of this subdivision, in determining the total amount of the tax levy on manufacturing machinery and equipment owned or used by a manufacturer on December 31, 1973, the assessors in the several cities and towns shall not exceed ninety percent (90%) of the levy on the class of property made as of December 31, 1972; thereafter annually commencing in 1974 on December 31, the assessors shall reduce the levy on the class of property whether or not acquired subsequent to December 31, 1972, except as provided in this section, as follows: to eighty percent (80%) of the December 31, 1972, levy on December 31, 1974; to seventy percent (70%) of the December 31, 1972, levy on December 31, 1975; to sixty percent (60%) of the December 31, 1972, levy on December 31, 1976; to fifty percent (50%) of the December 31, 1972, levy on December 31, 1977; to forty percent (40%) of the December 31, 1972, levy on December 31, 1978; to thirty percent (30%) of the December 31, 1972, levy on December 31, 1979; to twenty percent (20%) of the December 31, 1972, levy on December 31, 1980; to ten percent (10%) of the December 31, 1972, levy on December 31, 1981 and to continue at ten percent (10%) of the December 31, 1972, levy on December 31, 1982; and to five percent (5%) of the December 31, 1972, levy on December 31, 1983; and thereafter the property is exempt from taxation.
R.I. Gen. Laws § 44-5-13.24 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.24
§ 44-5-13.24. North Smithfield  Reduction in assessed value of real estate  Removal of damaged buildings.
Status: in_force

(a) Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for the purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, or removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) The North Smithfield town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of North Smithfield are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.

(d) This section applies only to assessment and taxes in the town of North Smithfield.
R.I. Gen. Laws § 44-1-7 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-7
§ 44-1-7. Interest on delinquent payments.
Status: in_force

(a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, has not been paid on the date when it is due and payable, whether the time has been extended or not, there shall be added as part of the tax or portion or deficiency interest at the rate as determined in accordance with subsection (b) of this section, notwithstanding any general or specific statute to the contrary.

(b) Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by adding two percent (2%) to the prime rate, which was in effect on October 1 of the preceding year, except:

(1) Before January 1, 2023, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum;

(2) On and after January 1, 2023, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than twelve percent (12%) per annum except:

(i) For trust fund taxes as established by §§ 44-19-35 and 44-30-76, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum.

(c) Prime rate as used in subsection (b) of this section means the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.

(d) Notwithstanding any provisions of the general laws to the contrary, the tax administrator shall waive interest and penalty on the taxable portion of each Paycheck Protection Program loan taxed pursuant to §§ 44-11-11(a)(1)(iv), 44-14-11, and 44-30-12(b)(8) and forgiven during tax year 2020 provided that the tax on that portion is paid in full on or before March 31, 2022. The tax administrator shall make available suitable forms with instructions for making tax payments on the taxable portion of such forgiven Paycheck Protection Program loans.
R.I. Gen. Laws § 44-7-15 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-15
§ 44-7-15. Certificate of cancellation  Attachment to tax list.
Status: in_force

Whenever any tax is cancelled in accordance with the provisions of § 44-7-14, the body canceling the tax shall certify to the tax collector, or person acting in the capacity of tax collector, that the tax has been cancelled, and the tax collector or person acting in the capacity of tax collector shall, upon receipt of the certification, immediately attach the certification to the tax list, whereupon it shall become a part of the list, and shall strike the cancelled tax from the list or correct the amount in the list, as the case may be. The liability of the collector of taxes or person acting in the capacity of collector of taxes and the surety on his or her bond shall be measured and determined by the tax list as amended by cancellations made under the provisions of this chapter, in the same manner and to the same extent as if it were the original list.
R.I. Gen. Laws § 44-33-6 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-6
§ 44-33-6. Filing date.
Status: in_force

No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on the property taxes accrued the preceding calendar year.
R.I. Gen. Laws § 44-27-2 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-2
§ 44-27-2. Definitions.
Status: in_force

When used in this chapter:

(1) Farmland means:

(i) Any tract or tracts of land, including woodland and wasteland constituting a farm unit;

(ii) Land which is actively devoted to agricultural or horticultural use including, but not limited to: forages and sod crops; grains and feed crops; fruits and vegetables; poultry, dairy, and other livestock and their products; nursery, floral, and greenhouse products; other food or fiber products useful to people;

(iii) When meeting the requirements and qualifications for payments pursuant to a soil conservation program under an agreement with the federal government, the director of environmental management is authorized to promulgate and adopt rules and regulations defining particular categories and minimum acreages of land eligible for designation as farmland under this chapter.

(2) Forest land means any tract or contiguous tracts of land, ten (10) acres or larger bearing a dense growth of trees, including any underbrush, and having either the quality of self perpetuation, or being dependent upon its development by the planting and replanting of trees in stands of closely growing timber, actively managed under a forest management plan approved by the director of environmental management.

(3) Open space land means any tract or contiguous tracts of undeveloped land, where the undeveloped land serves to enhance agricultural values, or land in its natural state that conserves forests, enhances wildlife habitat or protects ecosystem health, and that is:

(i) Ten (10) total acres or larger, exclusive of house site, where house site means the zoned lot size or one acre, whichever is smaller, and land surrounding dwellings or devoted to developed facilities, such as tennis courts, pool, etc., related to the use of the residence; or

(ii) Tracts of land of any size that are designated as open space land in the comprehensive community plan; or

(iii) Tracts of land of any size that have conservation restrictions or easements in full force and applied for as open space, which shall be taxed on an equitable basis.
R.I. Gen. Laws § 44-9-10 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-10
§ 44-9-10. Notice of sale to taxpayer.
Status: in_force

(a) Whether or not the person or general partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place of sale first by first-class mail not less than ninety (90) days before the date of sale or any adjournment of the sale, and again by certified mail not less than forty (40) days before the date of sale or any adjournment of the sale, sent postpaid to the street address of the real estate liable for payment of taxes, and, if different, to the taxpayers address listed with the tax assessors office of the city or town where the real estate is located or to any other address which the taxpayer designates by written notice to the tax assessor, or to the address of the taxpayer stated on the deed recorded in the land evidence records of the city or town where the real estate is located or to the last-known address of the taxpayer or be left at the taxpayers last-known address or personally served on the taxpayer not less than thirty (30) days before the date of sale or any adjournment of the sale, but no notice of adjournments shall be necessary other than the announcement made at the sale. Copies of such notices shall be provided to Rhode Island Housing and Mortgage Finance Corporation by mail or hand delivery, or a manifest of such notices shall be electronically delivered in a machine-readable format through secure means established by the Rhode Island Housing and Mortgage Finance Corporation not less than forty (40) days before the date of sale or any adjournment of the sale. Failure to notify the Rhode Island Housing and Mortgage Finance Corporation as prescribed herein shall nullify any tax sale of any property with respect to which such notice was not given.

(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.

(c) If the estate taxed is a corporation, the notice may be sent either by registered or certified mail to its place of business or left at the business office of the corporation with some person employed there.

(d) In the event the person to whom the estate is taxed is listed in the records of the assessor and/or collector as having applied for and been granted a property tax abatement based wholly or partially on the age of the taxpayer, then the collector shall also notify the office of healthy aging by mail, hand delivery, or a manifest of such notices shall be electronically delivered in a machine-readable format through the secure means established by the Rhode Island Housing and Mortgage Finance Corporation pursuant to subsection (a), not less than forty (40) days before the date of sale. Failure to notify the office of healthy aging as prescribed herein shall nullify any tax sale of any property with respect to which such notice was not given.

(e) Within ninety (90) days after the end of each calendar year, the office of healthy aging shall prepare and submit an annual report to the governor, the speaker of the house of representatives, the president of the senate, and the secretary of state. The report shall contain information concerning the number of notices received by the office of healthy aging pursuant to this section of law during the calendar year and information concerning the identity of the specific parcels that might be sold in each city or town as well as a description of exactly what action followed on each such notice. The report shall conclude by indicating the present status of each case in which the division received such a notice as well as an indication as to whether each such case is open or closed.
R.I. Gen. Laws § 44-52-4 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-4
§ 44-52-4. Returns. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

(a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.

(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the licensing fee upon the amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the provider assessment due, the tax administrator shall refund or credit the overpayment to the provider.

(c) The tax administrator, for good cause, may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.
R.I. Gen. Laws § 44-20-39 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-39
§ 44-20-39. Forgery and counterfeiting  Tampering with meters  Reuse of stamps or containers.
Status: in_force

Any person who or that fraudulently makes or utters or forges or counterfeits any stamp, disc, license, or marker, prescribed by the tax administrator under the provisions of this chapter, or who causes or procures this to be done; or who willfully utters, publishes, passes or renders as true, any false, altered, forged, or counterfeited stamp, license, disc, or marker; or who knowingly possesses more than twenty (20) packs of cigarettes containing any false, altered, forged, or counterfeited stamp, license, disc, or marker; or who tampers with, or causes to be tampered with, any metering machine authorized to be used under the provisions of this chapter; or who removes or prepares any stamp with intent to use, or cause that stamp to be used, after it has already been used; or who buys, sells, offers for sale, or gives away any washed or removed or restored stamp to any person; or who has in his or her possession any washed or restored or removed or altered stamp that was removed from the article to which it was affixed, or who reuses or refills with cigarettes any package, box, or container required to be stamped under this chapter from which cigarettes have been removed, is deemed guilty of a felony, and, upon conviction, shall be fined one hundred thousand dollars ($100,000), or be imprisoned for not more than fifteen (15) years, or both.
R.I. Gen. Laws § 44-5-33 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-33
§ 44-5-33. Copy of assessment to treasurer.
Status: in_force

The city or town clerk shall make a copy of the assessment and deliver it to the city or town treasurer.
R.I. Gen. Laws § 44-51-14 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-14
§ 44-51-14. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-46-7 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-7
§ 44-46-7. Limit.
Status: in_force

The maximum credit per calendar year per employer allowable under this chapter shall be five thousand dollars ($5,000).
R.I. Gen. Laws § 44-67-6 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-6
§ 44-67-6. Surcharge on available information  Interest on delinquencies  Penalties  Collection powers.
Status: in_force

If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon available information, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7. If any part of the surcharge is caused by the negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the surcharge. The tax administrator shall collect the surcharge with interest, penalty and/or late filing charge in the same manner and with the same powers as prescribed for collection of taxes in this title.
R.I. Gen. Laws § 44-38-5 — RI Code / Title 44 / Chapter 44-38 / Section 44-38-5
§ 44-38-5. Applicability.
Status: in_force

The provisions of this chapter shall apply to qualified energy-saving items installed subsequent to December 31, 1979.
R.I. Gen. Laws § 44-11-11.3 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-11.3
§ 44-11-11.3. Accelerated amortization deductions for certain manufacturers.
Status: in_force

(a) Any taxpayer engaged in manufacturing activities in Rhode Island that has on the average over the five (5) previous years annually produced goods at facilities located in Rhode Island which generate net sales of at least ten million dollars ($10,000,000) and where on the average at least eighty percent (80%) of that production has been for eventual sale to a branch of the United States armed services may, if it represents that it anticipates the need to reduce its reliance on the sales, elect to amortize the unrecovered basis of all or a portion of its depreciable assets over a sixty (60) month period in equal monthly installments. This election shall be effective as of the first day of the fiscal year of the taxpayer in which the election is made and shall apply only to assets located in this state as of the effective date of the election. In the event any asset covered by this election is sold or disposed of during the sixty (60) month period following the effective date of the election, or if the asset is transferred to another location outside of Rhode Island and is not replaced at a location in this state by an asset of at least equal value and with a similar function, all deductions claimed with respect to the property under this section shall be immediately included in the taxpayers income for Rhode Island income tax purposes in the year of the sale, disposition, or transfer.

(b) If in any year during the five (5) year period following the effective date of the election, the average annual level of its full-time employees in this state drops below one thousand (1,000), the company shall recapture twenty percent (20%) of any benefit resulting from the election for each decrease of one hundred (100) full-time employees below the level up to a maximum of one hundred percent (100%) of the benefit.
R.I. Gen. Laws § 44-20-44 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-44
§ 44-20-44. Declarations under penalty of perjury.
Status: in_force

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and if any report or statement is willfully false, any person who signs and issues any statement containing or verified by this declaration is guilty of perjury.
R.I. Gen. Laws § 44-5-35 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-35
§ 44-5-35. Providence  Collection procedure.
Status: in_force

In lieu of the provisions of §§ 44-5-32  44-5-34, the assessors of taxes in the city of Providence shall, on completing the assessment, date and sign the assessment, and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.
R.I. Gen. Laws § 44-11-33 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-33
§ 44-11-33. Violations by individuals.
Status: in_force

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person is guilty of a felony and upon conviction thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
R.I. Gen. Laws § 44-3-9.5 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.5
§ 44-3-9.5. North Providence  Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
Status: in_force

(a) Except as provided in this section, the town council of the town of North Providence may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property used for manufacturing, or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, real property used for commercial purposes includes any building or structure used for offices or commercial enterprises including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business, and the land on which any such building or structure is situated and not used for residential purposes.

(c) For purposes of this section, personal property used for commercial purposes means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax if any assessed by the town of North Providence for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.
R.I. Gen. Laws § 44-11-12 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-12
§ 44-11-12. Dividends and interest excluded from net income.
Status: in_force

There shall not be included in a taxpayers net income:

(1) Dividends received from the shares of stock of:

(i) Any banking institution liable to a tax under chapter 14 of this title; or

(ii) Any corporation liable to a tax imposed by this chapter; or

(2) Dividends received from the shares of stock of, or interest received on, the bonds, debentures, or other evidences of indebtedness or the distributive share of the taxable income of any public service corporation or company liable to a tax imposed by chapter 13 of this title.
R.I. Gen. Laws § 44-3-11 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-11
§ 44-3-11. South Kingstown and Narragansett  Exemption of railroad property.
Status: in_force

The electors of the towns of South Kingstown and Narragansett, or either of the towns, qualified to vote on a proposition to impose a tax, when legally assembled, may vote to exempt, or may authorize the town council of the town to exempt, from taxation the real and personal property located within the town of any railroad corporation, the motive power of which is steam, gas, or electricity, and whose right of way and tracks lie wholly within the boundaries of this state until and unless in the fiscal year preceding the date for assessment of taxes in the town, the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than two percent (2%) of the aggregate valuation of the property of the railroad as determined by the Interstate Commerce Commission or other federal board of appraisement, or in the absence of the determination, of the total capital stock paid in and earned surplus of the railroad. Property so exempted under this section shall not during the period of exemption be liable to taxation, except and unless upon the conditions stated in this section.
R.I. Gen. Laws § 44-19-27.2 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-27.2
§ 44-19-27.2. Power to summon witnesses and evidence.
Status: in_force

The tax administrator may summon any taxpayer, or officer, agent, or employee of the taxpayer, or any other person, to appear before the administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of chapters 18 or 19 of this title.
R.I. Gen. Laws § 44-59-8 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-8
§ 44-59-8. Limited binding and beneficial effect.
Status: in_force

(a) The Agreement authorized by this chapter shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, shall be an intended beneficiary of the Agreement. Any benefit to a person other than a state shall be established by the law of this state and the other member states and not by the terms of the Agreement.

(b) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this states approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the Agreement.

(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.
R.I. Gen. Laws § 44-19-34 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-34
§ 44-19-34. Service of process  Director of business regulation as agent of nonresident seller.
Status: in_force

Any person not a resident of this state who engages in business in this state, as defined in § 44-18-23, shall, as a condition precedent to engaging in business in this state, and by engaging in business in this state, consent that any process issued in the enforcement of the provisions of chapters 18 and 19 of this title may be served upon the director of the department of business regulation as agent of that person. The process may be served by leaving a copy of the process in the hands of the director of the department of business regulation or in the directors office with someone in charge of the office. The service is sufficient service upon the person; provided, that notice of the service and a copy of the process, at least fifteen (15) days before the return day of the process, is sent by registered or certified mail, postage prepaid, by the tax administrator or the administrators attorney of record, to the persons last known address, and the senders registered or certified mail receipt of sending and the tax administrators or the administrators attorneys affidavit of compliance are appended to the process and entered with the declaration. Service of process in the manner provided for in this section, under the circumstances specified in this section, is of the same force and validity as if served upon the taxpayer personally within this state. Nothing in this section limits or affects the right to serve process upon a person not a resident of this state within this state in any other manner now or hereafter permitted by law.
R.I. Gen. Laws § 44-20-1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-1
§ 44-20-1. Definitions.
Status: in_force

Whenever used in this chapter, unless the context requires otherwise:

(1) Administrator means the tax administrator.

(2) Cigarettes means and includes any cigarettes suitable for smoking in cigarette form, heat not burn products, and each sheet of cigarette rolling paper, including but not limited to, paper made into a hollow cylinder or cone, made with paper or any other material, with or without a filter suitable for use in making cigarettes.

(3) Dealer means any person whether located within or outside of this state, who sells or distributes cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products to a consumer in this state.

(4) Distributor means any person:

(i) Whether located within or outside of this state, other than a dealer, who sells or distributes cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products within or into this state. Such term shall not include any cigarette or other tobacco product manufacturer, export warehouse proprietor, or importer with a valid permit under 26 U.S.C. § 5712, if such person sells or distributes cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products in this state only to licensed distributors, or to an export warehouse proprietor or another manufacturer with a valid permit under 26 U.S.C. § 5712;

(ii) Selling cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products directly to purchasers in this state by means of at least twenty-five (25) vending machines;

(iii) Engaged in this state in the business of manufacturing cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products or any person engaged in the business of selling cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products to dealers, or to other persons, for the purpose of resale only; provided, that seventy-five percent (75%) of all cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products sold by that person in this state are sold to dealers or other persons for resale and selling cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products directly to at least forty (40) dealers or other persons for resale; or

(iv) Maintaining one or more regular places of business in this state for that purpose; provided, that seventy-five percent (75%) of the sold cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products are purchased directly from the manufacturer and selling cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products directly to at least forty (40) dealers or other persons for resale.

(5) Electronic nicotine-delivery system means an electronic device that may be used to simulate smoking in the delivery of nicotine or other substance to a person inhaling from the device, and includes, but is not limited to, an electronic cigarette, electronic cigar, electronic cigarillo, electronic little cigars, electronic pipe, electronic hookah, e-liquids, e-liquid products, or any related device and any cartridge or other component of such device.

(6) Electronic nicotine-delivery system products means any combination of electronic nicotine-delivery system and/or e-liquid and/or any derivative thereof, and/or any e-liquid container. Electronic nicotine-delivery system products shall include hemp-derived consumable CBD products as defined in § 2-26-3.

(7) E-liquid and e-liquid products mean any liquid or substance placed in or sold for use in an electronic nicotine-delivery system that generally utilizes a heating element that aerosolizes, vaporizes, or combusts a liquid or other substance containing nicotine or nicotine derivative:

(i) Whether the liquid or substance contains nicotine or a nicotine derivative; or

(ii) Whether sold separately or sold in combination with a personal vaporizer, electronic nicotine-delivery system, or an electronic inhaler.

(8) Importer means any person who imports into the United States, either directly or indirectly, a finished cigarette or other tobacco product and/or electronic nicotine-delivery system product for sale or distribution.

(9) Licensed, when used with reference to a manufacturer, importer, distributor, or dealer, means only those persons who hold a valid and current license issued under § 44-20-2 for the type of business being engaged in. When the term licensed is used before a list of entities, such as licensed manufacturer, importer, wholesale dealer, or retailer dealer, such term shall be deemed to apply to each entity in such list.

(10) Manufacturer means any person who manufactures, fabricates, assembles, processes, or labels a finished cigarette and/or other tobacco products and/or electronic nicotine-delivery system products.

(11) Other tobacco products (OTP) means any products that are made from or derived from tobacco or that contain nicotine, whether natural or artificial, including, but not limited to, cigars (excluding Little Cigars, as defined in § 44-20.2-1, which are subject to cigarette tax), cheroots, stogies, smoking tobacco (including granulated, plug cut, crimp cut, ready rubbed and any other kinds and forms of tobacco suitable for smoking in a pipe or otherwise), chewing tobacco (including Cavendish, twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing), any and all forms of hookah, shisha and muassel tobacco, snuff, and shall include any other articles or products made of, derived from, or containing tobacco or nicotine, in whole or in part, or any tobacco or nicotine substitute, except cigarettes and electronic nicotine-delivery system products. Other tobacco products shall not mean any product that has been approved by the United States Food and Drug Administration for the sale of or use as a tobacco or nicotine cessation product or for other medical purposes and is marketed and sold or prescribed exclusively for that approved purpose.

(12) Person means any individual, including an employee or agent, firm, fiduciary, partnership, corporation, trust, or association, however formed.

(13) Pipe means an apparatus made of any material used to burn or vaporize products so that the smoke or vapors can be inhaled or ingested by the user.

(14) Place of business means any location where cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products are sold, stored, or kept, including, but not limited to; any storage room, attic, basement, garage or other facility immediately adjacent to the location. It also includes any receptacle, hide, vessel, vehicle, airplane, train, or vending machine.

(15) Sale or sell means gifts, exchanges, and barter of cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products. The act of holding, storing, or keeping cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products at a place of business for any purpose shall be presumed to be holding the cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products for sale. Furthermore, any sale of cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products by the servants, employees, or agents of the licensed dealer during business hours at the place of business shall be presumed to be a sale by the licensee.

(16) Stamp means the impression, device, stamp, label, or print manufactured, printed, or made as prescribed by the administrator to be affixed to packages of cigarettes, as evidence of the payment of the tax provided by this chapter or to indicate that the cigarettes are intended for a sale or distribution in this state that is exempt from state tax under the provisions of state law; and also includes impressions made by metering machines authorized to be used under the provisions of this chapter.
R.I. Gen. Laws § 44-20-25 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-25
§ 44-20-25. Bond of nonresident authorized to pay tax.
Status: in_force

The tax administrator shall require a bond of a nonresident person, in a form, in an amount and with a surety that the tax administrator may determine, conditioned upon the payment of the tax and compliance with any other requirements the tax administrator may specify. The bond shall be in full force and effect for a period of one year and a day after the expiration of the bond, unless a certificate is issued by the tax administrator to the effect that all taxes due to the state have been paid.
R.I. Gen. Laws § 44-19-12 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-12
§ 44-19-12. Pecuniary penalties for deficiencies.
Status: in_force

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 of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter or chapter 18 of this title, a penalty of fifty percent (50%) of the amount of the determination is added to it.
R.I. Gen. Laws § 44-3-9.9 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.9
§ 44-3-9.9. Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone.
Status: in_force

(a) Except as provided in this section, following the recommendation by the Arctic Village Redevelopment Agency of the proposed improvements, including consideration of a PILOT program, the town council of the town of West Warwick may vote to authorize, for a period not exceeding twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property, including taxes on property subject to taxation pursuant to chapter 34 of title 44 which has undergone environmental remediation or is historically preserved, or is used for manufacturing, commercial, including offices, retail and other commercial enterprises, or residential purposes in any zone created by § 44-18-30C or the Arctic Village redevelopment zone, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial concern, including office, retail and other commercial enterprises or any property owner, to locate in any zone created by § 44-18-30C or the Arctic Village redevelopment zone, or of individuals to reside in such an area; or

(ii) The willingness of a manufacturing firm to locate in any zone created by § 44-18-30C or the Arctic Village redevelopment zone or to expand facilities in the Arctic Village redevelopment zone with an increase in employment or the willingness of a commercial or manufacturing concern to locate to or to retain or to expand its facility in the Arctic Village redevelopment zone; or

(iii) Improvements to the physical plant in any zone created by § 44-18-30C or the Arctic Village redevelopment zone will result in a long-term economic benefit to the town and state; or

(iv) Promoting improvements which convert, or make available, land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation in any zone created by § 44-18-30C or the Arctic Village redevelopment zone.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial or residential firm or property owner to construct new or to replace, reconstruct, convert, expand, retain, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase or maintenance in plant, residential housing, or commercial building investment by the firm or property, real or personal, owned in the Arctic Village redevelopment zone.

(b) Provided however, that should the town council make the determination contained in subparagraph (a)(1)(ii), any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms, or expansions, and may be granted as to existing buildings, fixtures, machinery, and equipment.

(c) For purposes of this section, property, real or personal, used for commercial purposes means any building or structure used essentially for offices, retail, or commercial enterprises.

(d) Except as provided in this section, property, real or personal, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town as long as the property, real or personal, is used for the manufacturing or commercial, including office, retail, and other commercial enterprises, or residential purposes for which the exemption or stabilized amount of taxes was made.

(e) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted or the first day of the fiscal year in which a certificate of occupancy is issued for the new, renovated property.

(f) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement. Such termination shall be at the town councils sole and absolute discretion.
R.I. Gen. Laws § 44-5-61.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-61.1
§ 44-5-61.1. Central Falls  Exemption or stabilizing of taxes on qualifying property located in the city.
Status: in_force

Except as provided in this section, the city council of the city of Central Falls may vote to authorize for a period not exceeding twelve (12) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Central Falls, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property has inured or will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, qualifying property means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises, including, but not limited to, financial service enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.
R.I. Gen. Laws § 44-8-7 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-7
§ 44-8-7. Summons of person holding property of nonresident or absent taxpayer.
Status: in_force

If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town where the tax is assessed is situated, to declare on oath how much property, if any, of the absent person, he or she has in his or her possession; and if he or she has sufficient property, he or she shall pay the tax and charges, or deliver to the collector sufficient property to pay the tax and charges.
R.I. Gen. Laws § 44-27-4 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-4
§ 44-27-4. Classification of forest land.
Status: in_force

(a) An owner of not less than ten (10) acres of forest land may file a written application with the director of environmental management for its designation by the director as forest land. When the application is made and a filing fee of ten dollars ($10.00) is paid, the director shall examine the land and, if the director determines that it is forest land, the director shall issue a certificate in his or her office, furnish a copy to the owner of the land, and file a copy in the office of the assessor of the city or town where the land is located.

(b)(1) When requested to do so by the assessor or whenever the director deems it necessary, the director of environmental management shall re-examine land designated by him or her as forest land. If the director finds that the land is no longer forest land or if the director finds that the land is not being managed in accordance with the forest management plan approved by the director, he or she shall send a notice to the landowner that the landowner has thirty (30) days either to bring the land into compliance or to request a formal hearing before the director. If after the thirty (30) days or after the hearing, the director confirms that the land is no longer forest land, the director shall issue a certificate canceling his or her designation of the land as forest land and shall furnish one copy to the owner and shall file one copy in the office of the assessor.

(2) Loss of designation by action of the director of environmental management makes the land subject to the land use change tax provided for in § 44-5-39.

(c)(1) An owner of land designated as forest land by the director of environmental management may apply for its classification as forest land on any assessment list of the city or town where it is located by filing a written application for the classification with the assessor of the city or town not earlier than thirty (30) days before nor later than thirty (30) days after the date of assessment, except that in years of revaluation not later than thirty (30) days after written notice of revaluation or in its absence after receipt of the tax bill. If the director has not cancelled his or her designation of the land as forest land as of a date at or prior to the date of the assessment, the assessor shall classify the land as forest land and include the land as forest land on the assessment list.

(2) In order to maintain this classification, each year thereafter, the property owner shall submit to the assessor a certificate on a form prescribed by the assessor confirming that the land is still managed as forest land. The assessor shall in the first notification mail these forms by first class mail not later than November thirtieth and if a second notification is needed, it shall be mailed certified. Failure to submit the certificate by thirty (30) days after the date of assessment is construed as voluntary withdrawal of the classification; except that the assessor may waive this requirement for good cause.

(3) Notwithstanding the preceding subsections, whenever the owner of land designated and classified as forest land is a municipal land trust, municipal conservation commission, or private nonprofit land trust, annual certification is not required, and the classification continues until the voluntary withdrawal of the classification by the owner or transfer of the land by the owner in fee simple.

(d) Application to the director of environmental management for designation of land as forest land shall be made upon a form prescribed by the director and shall present a description of the land and any other information that he or she may require to aid the director in determining whether the land qualifies for that designation, including a written forest management plan prepared by a professionally qualified forester on the directors staff or another professionally qualified forester in consultation with the landowner, with recommended management practices to be followed. An application to an assessor for classification of land as forest land shall be made on a form prescribed by the assessor and shall present a description of the land and the date of the issuance by the director of his or her certificate designating it as forest land.

(e) Failure to file an application for classification of land as forest land within the time limit prescribed in subsection (c) of this section and in the manner and form prescribed in subsection (d) of this section is considered a waiver of the right to that classification on the assessment lists.

(f) Any landowner aggrieved by: (1) the cancellation of a designation under subsection (b) of this section or the denial of an application, filed in accordance with the provisions of subsections (c) and (d) of this section, by the assessor of a city or town for a classification of land as forest land; or (2) the use value assessment placed on land classified as forest land by the assessor; has the right to file an appeal within ninety (90) days of receiving notice, in writing, of the denial or the use value assessment with the board of assessment review of the city or town. Should the city or town not have a board of assessment review, the city or town council shall review the appeal. The assessor is given the opportunity to explain either his or her refusal to classify the land or the assessment placed on the classified land. The board of review, or city or town council, shall also consider the testimony of the landowner and the city or towns planning board and conservation commission, if they exist. They shall also seek and consider the advice of the office of state planning, the department of environmental management, the dean of the college of resource development and the conservation district in which the city or town is located.

(g)(1) The board of assessment review, or city or town council, shall not disturb the designation of the director issued pursuant to subsection (a) of this section, unless the tax assessor has shown by a preponderance of the evidence that that designation was erroneous.

(2) The board of assessment review, or city or town council, shall render a decision within forty-five (45) days of the date of filing the appeal. Decisions of the board of assessment review, or city or town council, may be appealed to the superior court pursuant to the provisions of § 44-27-6.
R.I. Gen. Laws § 44-8-3 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-3
§ 44-8-3. Sale of property  Disposition of surplus proceeds or property.
Status: in_force

If the owner does not pay the amount of the tax, with the interest or percentage and all costs and charges, by the time appointed for the sale, the collector shall sell the property, or enough to pay the sums due, at public auction. Any remaining property or surplus of money shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the property or surplus of money can be found by the collector, the collector shall deliver the property or surplus of money to the city or town treasurer, who shall hold it subject to the call of the owner or person entitled to receive the property or surplus of money.
R.I. Gen. Laws § 44-17-3 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-3
§ 44-17-3. Extension of time for filing return.
Status: in_force

The tax administrator may for reasonable cause extend the time for filing any return required under the provisions of this chapter, but any extension is not deemed an extension of the time for payment of the tax.
R.I. Gen. Laws § 44-5-20.17 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.17
§ 44-5-20.17. Smithfield  Property tax classification  Tax levy determination.
Status: in_force

The assessor shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-5-39.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-39.1
§ 44-5-39.1. Recording required.
Status: in_force

No tax provided for in § 44-5-39 constitutes a valid lien upon any parcel of real estate classified as farm, forest, or open space unless notice of the classification of the real estate has been filed by the tax assessor with the recorder of deeds of the city or town in which the real estate is located. There is no recording fee collected for the recording of the notice.
R.I. Gen. Laws § 44-27-12 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-12
§ 44-27-12. Duties of the board of assessment review or city or town council.
Status: in_force

The board of assessment review, or city or town council, shall hear and render a judgment on all appeals of:

(1) Landowners denied certification as farmland or forest land by the director of the department of environmental management or when the certification has been cancelled;

(2) Tax assessors aggrieved by the certification of land as farmland or forest land by the director of the department of environmental management;

(3) Landowners denied classification as farm, forest, and open space land by the local assessor;

(4) Landowners aggrieved by the use value assessment set by the local assessor;

(5) Landowners appealing the fair market value set by the local assessor for use in determining the land use change tax payable under the provisions of §§ 44-5-39  44-5-41.
R.I. Gen. Laws § 44-14-12 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-12
§ 44-14-12. Gain or loss from disposition of securities.
Status: in_force

Gains or losses from the sale or other disposition of securities shall be determined as follows:

(1) In the case of securities acquired on or after January 1, 1941, the basis shall be the cost of the securities, and the tax administrator may require that the basis be adjusted for amortization of premiums, if any, on securities as defined in § 44-14-2(5)(ii), reasonably allowed or allowable to the date of sale or other disposition of the securities.

(2) In the case of securities acquired prior to January 1, 1941, except as otherwise provided in subdivision (3) of this subsection, the basis shall be the market value on January 1, 1941, of the securities, provided, that:

(i) No gain shall be recognized if the proceeds of the sale or other disposition of the securities, though greater than the market value on January 1, 1941, are less than or equal to the cost of the securities;

(ii) No loss shall be recognized if the proceeds of the sale or other disposition of the securities, though less than the market value on January 1, 1941, are greater than or equal to the cost of the securities;

(iii) If the cost of the securities, though greater than the market value on January 1, 1941, is less than the proceeds of the sale or other disposition of the securities, then the basis shall equal the cost of the securities;

(iv) If the cost of the securities, though less than the market value on January 1, 1941, is greater than the proceeds of the sale or other disposition of the securities, then the basis shall equal the cost of the securities.

(3) In the case of securities, as defined in § 44-14-2(5)(ii), acquired at a premium prior to January 1, 1941, the basis shall be the market value on January 1, 1941, of the securities but not higher than the true amortized value as of January 1, 1941, of the securities, and the tax administrator may require that the basis be adjusted for amortization of the premiums, based upon the true amortized value, reasonably allowed or allowable to the date of sale or other disposition of the securities; provided, that gain shall be recognized only to the extent that the proceeds of the sale or other disposition of the securities exceed the adjusted true amortized value as of the date of sale or other disposition of the securities.
R.I. Gen. Laws § 44-44-21 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-21
§ 44-44-21. Judicial review.
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayers right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
R.I. Gen. Laws § 44-19-2 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-2
§ 44-19-2. Issuance of permit  Assignment prohibited  Display.
Status: in_force

Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state. If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed under this title, then before a permit is issued the applicant shall pay the amount owed. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the permit. The permit shall at all times be conspicuously displayed at the place for which issued.
R.I. Gen. Laws § 44-19-36 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-36
§ 44-19-36. Notice to segregate trust funds.
Status: in_force

If the tax administrator believes that the payment to the state of the trust fund established under § 44-19-35 will be jeopardized by delay, neglect, or misappropriation, the administrator shall notify the retailer that the trust fund shall be segregated, and kept separate and apart from all other funds and assets of the retailer and shall not be commingled with any other funds or assets. The notice shall be given by either hand delivery or by registered mail, return receipt requested. Within four (4) days after the sending of the notice, all of the taxes which thereafter either become collectible or are collected shall be deposited daily in any financial institution in the state as defined in title 19 and those taxes designated as a special fund in trust for the state and payable to the state by the retailer as trustee of that fund.
R.I. Gen. Laws § 44-53-8 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-8
§ 44-53-8. Exemptions.
Status: in_force

(a) There shall be exempt from levy the following property:

(1) Those items of wearing apparel and school books that are necessary for the taxpayer or for the members of the taxpayers family.

(2) If the taxpayer is the head of the family, the fuel, provisions, furniture and personal effects in the taxpayers household, and of the arms for personal use, livestock, and poultry of the taxpayer, that does not exceed fifteen hundred dollars ($1,500) in value.

(3) The books and tools necessary for the trade, business or profession of the taxpayer that does not exceed in the aggregate one thousand dollars ($1,000) in value.

(4) Any amount payable to individuals with respect to their unemployment, including any portion payable with respect to dependents, under an unemployment compensation law of the United States, or of any state.

(5) Mail, addressed to any person, which has not been delivered to the addressee.

(6) Annuity or pension payments under the Railroad Retirement Act, 45 U.S.C. §231 et seq., benefits under the Railroad Unemployment Insurance Act, 45 U.S.C. §351 et seq., special pension payments received by a person whose name has been entered on the Army, Navy, Marine Corps, Air Force, Space Force, and Coast Guard Medal of Honor Roll, 38 U.S.C. §1562, and annuities based on retired or retainer pay under chapter 73 of title 10 of the United States Code, 10 U.S.C. §1431 et seq.

(7) Any amount payable to an individual as workers compensation, including any portion payable with respect to dependents under a workers compensation law of the United States, or of any state.

(8) If the taxpayer is required by judgment of a court of competent jurisdiction, entered prior to the date of levy, to contribute to the support of the taxpayers minor children, the amount of their salary, wages, or other income that is necessary to comply with the judgment.

(9) Any amount payable to or received by an individual as wages or salary for personal services, or as income derived from other sources, during any period, to the extent that the total of the amounts payable to or received by them during that period does not exceed the applicable exempt amount determined under subsection (d) of this section.

(10) In addition to the exemptions listed in this section, any property exempt from levy and execution under §9-26-4 shall also be exempt under this chapter.

(b) The person seizing property of the type described in subsection (a) of this section shall appraise and set aside to the owner the amount of the property declared to be exempt. If the taxpayer objects at the time of seizure to the valuation fixed by the person making the seizure, the tax administrator shall summon three (3) disinterested individuals who shall make the valuation.

(c) Notwithstanding any other law, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a) of this section.

(d)(1)(i) In the case of individuals who are paid or receive all of their wages, salary, and other income on a weekly basis, the amount of the wages, salary, and other income payable to or received by them during any week which is exempt from levy under subdivision (a)(9) of this section shall be:

(A) Seventy-five dollars ($75.00), plus

(B) Twenty-five dollars ($25.00) for each individual who is specified in a written statement which is submitted to the person on whom notice of levy is served and which is verified in the manner the tax administrator shall prescribe by regulations and:

(I) Over half of whose support for the payroll period was received from the taxpayer,

(II) Who is the spouse of the taxpayer, or who bears a relationship to the taxpayer specified in 26 U.S.C. §152(a)(1)  (9) relating to definition of dependents, and

(III) Who is not a minor child of the taxpayer with respect to whom amounts are exempt from levy under subsection (a)(8) of this section for the payroll period.

(ii) For the purposes of item (i)(B)(II) of this subdivision, payroll period shall be substituted for taxable year each place it appears in 26 U.S.C. §152(a)(9).

(2) In the case of any individual not described in subdivision (1) of this subsection, the amount of the wages, salary, and other income payable to or received by them during any applicable pay period or other fiscal period, as determined under regulations prescribed by the tax administrator, which is exempt from levy under subdivision (a)(9) of this section shall be an amount, determined under those regulations, which as nearly as possible will result in the same total exemption from levy for the individual over a period of time as the individual would have under subdivision (a)(1) of this section if, during that period of time, the individual were paid or received wages, salary, or other income on a regular weekly basis.
R.I. Gen. Laws § 44-3-64 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-64
§ 44-3-64. Tax exemption in the City of Pawtucket  Sandra Feinstein  Gamm Theatre.
Status: in_force

The city council of the city of Pawtucket may by ordinance or resolution provide an exemption from valuation for taxation any real, personal and motor vehicle property owned by the Sandra Feinstein  Gamm Theatre, a Rhode Island 501(c)(3) nonprofit corporation.
R.I. Gen. Laws § 44-3-9.2.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.2.1
§ 44-3-9.2.1. North Smithfield  Exemption or partial abatement of taxes for Rankin Estates.
Status: in_force

The town council of the town of North Smithfield may vote, at a duly noticed public meeting, to grant a partial abatement of taxes for a sum total yearly abatement in the amount of fourteen thousand three hundred dollars ($14,300), for a period of seven (7) years from the date of master plan approval for a grand total of one hundred thousand one hundred dollars ($100,100) in abatements for the real property known as Rankin Estates which consists of property located in the town of North Smithfield laid out and designated as assessors plat 14, Lots 17, 19, 20, 29, 31-34, 36, 88, 93, 106, 107, 123, 125, 128, 135, 136, 139, 140, 141, 144, 145, 147, 159, 202, 242.
R.I. Gen. Laws § 44-52-13 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-13
§ 44-52-13. Release of provider assessment information. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing information to the director of the department of human services or his or her designee, with respect to the provider assessment imposed by this chapter; provided, that the director of human services and his or her agents and employees may use or disclose that information only for purposes directly connected with the administration of the duties and programs of the department of human services.
R.I. Gen. Laws § 44-3-14.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-14.1
§ 44-3-14.1. Tiverton  Taxation of exempt property upon transfer.
Status: in_force

(a) Upon the sale of tax-exempt property to a purchaser who or that holds no tax-exempt status, the tax assessor/collector may issue a prorated tax bill on the then-current tax assessment from the date of sale. The prorated tax shall be assessed from the date of sale to the end of the current calendar year.

(b) Not later than ninety (90) days after the notice has been received pursuant to § 44-3-14, the assessor shall prorate the tax from the date of the sale to the next date of assessment (December 31). Taxes shall be based on the then-current property assessment and current fiscal year tax rate for the property as classified.

(c) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessor within forty-five (45) days from the date of the notification of the prorated tax assessed. If still aggrieved, an appeal may be filed with the tax assessment board of review within thirty (30) days of the assessors decision. If still aggrieved by the boards decision, a petition in superior court may be filed within thirty (30) days of the notice from the tax board of decision.

(d) Upon receipt of the notice/bill from the assessor, the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or hand-delivered to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.
R.I. Gen. Laws § 44-5-13.28 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.28
§ 44-5-13.28. Middletown  Assessment and taxation of new real estate construction.
Status: in_force

(a) Construction of real estate in the town of Middletown, except accessory structures, completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy, or a certification of approval issued by the building inspector, or the date on which the construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the construction is completed, provided, that the rate of taxation is uniform within each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy, or certification of approval for those properties not requiring a certificate of occupancy shall, within ten (10) days after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy or certification of approval.

(c) Upon receipt by the assessor of the certification from the building inspector or by a determination by the assessor that the construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certification of the building inspector or the date on which the construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the roll has been certified the assessor shall within thirty (30) days notify the tax collector and the record owner as appearing on the tax roll of the issuance of a prorated assessment in the manner of any other addendum against real property in the town of Middletown.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review in the manner of any other appeal of real property assessment, except that those prorated assessments issued by addendum after the certification of the tax roll for the preceding assessment date shall be appealed to the board of tax assessment review within sixty (60) days from the mailing of the notification of additional assessment. Those claiming to be aggrieved by a decision of the board of tax assessment review may seek further relief in the manner of any other appeal of real property.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within thirty (30) days thereafter mail or hand a bill to the owner based upon the amount prorated by the assessor. The tax is due, payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in a manner that the tax collector determines to best coincide with the towns regular tax payment schedule so long as the entire tax is due and payable prior to the end of the fiscal year of issuance.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Middletown.
R.I. Gen. Laws § 44-9-20 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-20
§ 44-9-20. City or town treasurers release.
Status: in_force

If land sold to a city or town for nonpayment of taxes, which has not been assigned, is redeemed, the treasurer shall sign, execute, and deliver on behalf of the city or town a release of all the right, title, and interest, which it acquired by the purchase in and to the land redeemed. The delivery of the instrument shall extinguish all right and title under the collectors deed. If a person other than the owner of the fee rightfully redeems, the instrument when duly recorded shall be notice to all persons of the payment. If the amount so paid for redemption is paid by a holder of a mortgage on the premises, pays the amount so paid may be added to the mortgage debt (Form 3).
R.I. Gen. Laws § 44-57-5 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-5
§ 44-57-5. Computation of tax credit.
Status: in_force

(a) The tax credit on each system as provided for in this chapter shall be determined as follows:

(1) Photovoltaic systems:

(i)(A) Photovoltaic systems shall have a minimum module size of twenty-four (24) square feet; and

(B) Be connected to a battery storage system or be grid interconnected;

(ii) Qualifying systems shall receive a tax credit of:

(A) Twenty-five percent (25%) of the cost of the system.

(iii) The maximum cost of the system shall not exceed fifteen thousand dollars ($15,000); provided, systems costing more than fifteen thousand dollars ($15,000) will receive a tax credit based on a fifteen thousand dollar ($15,000) system cost.

(2) Solar domestic hot water systems:

(i)(A) Solar domestic hot water systems shall have a minimum collector area of thirty-four (34) square feet; and

(B) A solar storage tank that is at least eighty (80) gallons.

(ii) Qualifying systems shall receive a tax credit of:

(A) Twenty-five percent (25%) of the cost of the system.

(iii) The maximum cost of the system shall not exceed seven thousand dollars ($7,000); provided, systems costing more than seven thousand dollars ($7,000) will receive a tax credit based on a seven thousand dollar ($7,000) system cost.

(3) Active solar heating systems:

(i)(A) Active solar space heating systems shall have a minimum collector area of one hundred twenty-five (125) square feet; and

(B) A system for storing and/or distributing the heat to the living area of the house.

(ii) Qualifying systems shall receive a tax credit of:

(A) Twenty-five percent (25%) of the cost of the system.

(iii) The maximum cost of the system shall not exceed fifteen thousand dollars ($15,000); provided, systems costing more than fifteen thousand dollars ($15,000) will receive a tax credit based on a fifteen thousand dollar ($15,000) system cost.

(4) Wind energy systems:

(i)(A) Wind energy systems must have a rotor diameter of at least forty-four inches (44³); and

(B) Have a minimum factory rated output of at least two hundred fifty (250) watts at twenty-eight (28) mph.

(ii) Qualifying systems shall receive a tax credit of:

(A) Twenty-five percent (25%) of the cost of the system.

(iii) The maximum cost of the system shall not exceed fifteen thousand dollars ($15,000); provided, systems costing more than fifteen thousand dollars ($15,000) will receive a tax credit based on a fifteen thousand dollar ($15,000) system cost.

(5) Geothermal systems:

(i) Geothermal systems must have either a coefficient of performance of 3.4 or greater or an efficiency ratio of sixteen (16) or greater. All geothermal systems must have a commissioning sign-off by the manufacturer or distributor of the equipment to verify the proper installation and performance of the system. All geothermal systems must meet the following standards:

(A) ARI/ASHRAE/ISO-13256-1 for water to air geothermal systems;

(B) ARI/ASHRAE/ISO-13256-2 for water to water geothermal systems;

(C) ARI/ASHRAE/ISO-13256 GWHP for groundwater heat pumps;

(D) ARI/ASHRAE/ISO-13256 GLHP for closed loop heat pumps;

(ii) Qualifying systems shall receive a tax credit of:

(A) Twenty-five percent (25%) of the cost of the system.

(iii) The maximum cost of the system shall not exceed seven thousand dollars ($7,000). Provided, systems costing more than seven thousand dollars ($7,000) will receive a tax credit based on a seven thousand dollar ($7,000) system cost.

(b) For purposes of the tax credit, the cost of the renewable energy system shall be the net cost of acquiring the system, and shall not include:

(1) Unpaid labor including the applicants labor;

(2) Operating and maintenance costs;

(3) Land costs;

(4) Legal and court costs;

(5) Patent search fees;

(6) Fees for variances;

(7) Loan interest;

(8) Service contracts;

(9) Cost of moving a used renewable energy system from one site to another;

(10) Cost of repair or resale of a system;

(11) Any part of the purchase price that is optional, such as an extended warranty or an upgraded monitoring system; and

(12) Delivery fees.
R.I. Gen. Laws § 44-3-58.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-58.1
§ 44-3-58.1. Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.
Status: in_force

The town council of the town of East Greenwich is authorized to provide, by ordinance, that the payment of any increases in property taxes on the primary residence owned and occupied by a person or persons who are sixty-five (65) years of age or older, may be deferred, interest free, by the eligible taxpayer until such time as the property is disposed of by reason of the death of all owners who are sixty-five (65) years of age or older, or by reason of transfer or conveyance, at which time the total deferred taxes will be paid to the town. An eligible taxpayer is defined as an individual who is a resident of the town of East Greenwich for income tax purposes, is sixty-five (65) years of age or older, and has resided in the primary residence located in the town of East Greenwich, for which the deferral is claimed, for a minimum of five (5) years. There is no income or means test for eligibility. In the case of a married couple, at least one spouse must be sixty-five (65) years of age or older. The deferral is optional, to be made at the request of the eligible taxpayer to the tax assessor. Any taxes so deferred will become a lien on the property. The eligible taxpayer may remove the lien at any time by paying the total taxes due, interest free. This deferral is in addition to any and all other exemptions which the taxpayer may be entitled by law. The town council of the town of East Greenwich shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of this deferment.