Source: http://webserver.rilin.state.ri.us/BillText18/HouseText18/H7516.htm
Timestamp: 2019-04-18 12:27:05+00:00

Document:
44-18-30. Gross receipts exempt from sales and use taxes.
from taxing under the Constitution of the United States or under the constitution of this state.
editorial comment, opinions, features, advertising matter, and other matters of public interest.
similar item unless the item is printed for, and distributed as, a part of a newspaper.
food service or management entity under contract to the educational institutions.
to be included in the measure of the taxes imposed by this chapter.
the contents or when resold for refilling.
under the contracts without payment of the tax.
pay the tax on the property used.
(7) Purchase for manufacturing purposes.
personal property, electricity, natural gas, artificial gas, steam, refrigeration, or water.
property cannot be repaired, reconditioned, or rendered fit for further manufacturing use.
(iii) "Consumed" includes mere obsolescence.
operations are a part of and connected with the manufacturing for resale of computer software.
distribution operations are performed by, or in connection with, a manufacturing business.
consumption by, this state, any city, town, district, or other political subdivision of this state.
subdivision of the municipality where it is located.
this state of food and food ingredients as defined in § 44-18-7.1(l).
glasses, cups, napkins, or straws.
dispense or administer prescription drugs, shall also be exempt from tax.
ordinarily sold by a funeral director as part of the business of funeral directing.
(13) Motor vehicles sold to nonresidents.
delivery of the motor vehicle is made in this state or at the place of residence of the nonresident.
vehicle registration or a valid out-of-state driver's license.
device, building, machinery, or equipment.
operated summer camps for children.
institution licensed by the state for the hospitalization, custodial, or nursing care of human beings.
which inures to the benefit of any individual.
(19) Motor vehicle and adaptive equipment for persons with disabilities.
accessible public motor vehicle" as defined in § 39-14.1-1.
state of every type of heating fuel.
this state of electricity and gas.
(22) Manufacturing machinery and equipment.
machinery and equipment used in the furnishing of power to an industrial manufacturing plant.
otherwise identifiable as to use.
does not refer to any other type of motor vehicle.
metal bullion, substantially equivalent to a transaction in securities or commodities.
its value depends upon its content and not upon its form.
intended to be worn or carried on or about the human body for sales prior to October 1, 2012.
dollars ($250) of the sales price per item. For the purposes of this section, "clothing or footwear"
designed for athletic activity or protective use as these terms are defined in section 44-18-7.1(f).
remit sales and use taxes, this unlimited exemption will apply as it did prior to October 1, 2012.
state requires remote sellers to collect and remit sales and use taxes.
to, the Old Testament and the New Testament versions.
(30) days after delivery by the seller outside the state for use thereafter solely outside the state.
a bona fide nonresident of this state and of the buyer that he or she is a nonresident of this state.
schools or of organized activities of the enrolled students.
farm plates as provided for in § 31-3-31.
United States, Rhode Island or POW-MIA flags.
rules or regulations that the tax administrator may prescribe.
disclosure is required under chapter 21 of title 28 or chapter 24.4 of title 23.
(iii) Are mailed to customers at no charge.
Act of 1977, 7 U.S.C. § 2011 et seq.
number of hours spent on the job.
or damaged boat, towards the purchase of a new or used boat by the buyer.
"equipment" means scientific equipment, computers, software, and related items.
telecommunications company to facilitate the provision of telecommunications service.
and is not returned to the jewelry manufacturer or seller.
ten percent (10%) surcharge on luxury boats is repealed.
company, an employee benefit plan, a retirement plan or a pension plan, or a state-chartered bank.
taxation pursuant to the provisions of chapter 44 of title 31.
(51) Manufacturing business reconstruction materials.
damage resulting from the willful act of the owner of the manufacturing business facility.
the production and administrative facilities.
sixty percent (60%) provision applies to the damages suffered at that one site.
insurance, this exemption does not apply.
flower food, insecticide and fertilizers.
(54) Non-motorized recreational vehicles sold to nonresidents.
and remit the tax to the tax administrator under the provisions of chapters 18 and 19 of this title.
registration or a valid out-of-state driver's license.
to, and liable for, the use tax imposed under the provisions of § 44-18-20.
that is eligible to be registered for highway use, including, but not limited to, "pick-up coaches"
consumption in this state of any new or used aircraft or aircraft parts.
not exempt from state sales tax.
hundred twenty (120) days from the date of delivery.
of dietary supplements as defined in § 44-18-7.1(l)(v), sold on prescriptions.
ordinarily constitutes fibers for human use.
technology that is required by § 31-47.3-4.
animals as described in subsection (61) of this section.
include marijuana seeds or plants.
§501(c)(3) of the Internal Revenue Code, as amended.

References: § 44
 § 39
 § 31
 § 2011
 § 44
 § 44
 § 31

§501