reglab/housing_qa huggingface dataset:
RI Gen L § 44-18-19.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-19.1 - Direct Pay Permit.

§ 44-18-19.1. Direct Pay Permit.(a) A business that regularly purchases goods and services for use both within and outside this state may, at its option, apply to the tax administrator for a direct pay permit. The holder of a direct pay permit shall be authorized to make payment of sales and use tax on purchases of goods and services directly to the division of taxation in lieu of payment to the seller. Said permit shall be valid for a twenty-four (24) month period subject to renewal.(b) The issuance of a direct pay permit is subject to the discretion of the tax administrator. Prior to issuance of said permit the tax administrator must be satisfied that such an action shall not jeopardize the collection of tax.(c) The tax administrator shall publish regulations regarding the conditions upon which a direct pay permit shall issue.History of Section.P.L. 2006, ch. 246, art. 30, § 10.
RI Gen L § 44-18-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-22 - Collection of use tax by retailer.

§ 44-18-22. Collection of use tax by retailer.Every retailer engaging in business in this state and making sales of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, for storage, use, or other consumption in this state, not exempted under this chapter shall, at the time of making the sales, or if the storage, use, or other consumption of the tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, is not then taxable under this chapter, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt in the manner and form prescribed by the tax administrator.History of Section.P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1951, ch. 2733, art. 2, § 2; P.L. 1952, ch. 3026, art. 2, § 2; P.L. 1953, ch. 3150, art. 2, § 2; P.L. 1954, ch. 3254, art. 2, § 2; P.L. 1955, ch. 3521, art. 2, § 2; P.L. 1956, ch. 3739, art. 2, § 2; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-22; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
RI Gen L § 44-18-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-23 - "Engaging in business" defined.

§ 44-18-23. "Engaging in business" defined.As used in §§ 44-18-21 and 44-18-22 the term "engaging in business in this state" means the selling or delivering in this state, or any activity in this state related to the selling or delivering in this state of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, for storage, use, or other consumption in this state; or services as defined in § 44-18-7.3 in this state. This term includes, but is not limited to, the following acts or methods of transacting business:(1) Maintaining, occupying, or using in this state permanently or temporarily, directly or indirectly or through a subsidiary, representative, or agent by whatever name called and whether or not qualified to do business in this state, any office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business;(2) Having any subsidiary, representative, agent, salesperson, canvasser, or solicitor permanently or temporarily, and whether or not the subsidiary, representative, or agent is qualified to do business in this state, operate in this state for the purpose of selling, delivering, or the taking of orders for any tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3;(3) The regular or systematic solicitation of sales of tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, in this state by means of:(i) Advertising in newspapers, magazines, and other periodicals published in this state, sold over the counter in this state or sold by subscription to residents of this state, billboards located in this state, airborne advertising messages produced or transported in the air space above this state, display cards and posters on common carriers or any other means of public conveyance incorporated or operating primarily in this state, brochures, catalogs, circulars, coupons, pamphlets, samples, and similar advertising material mailed to, or distributed within this state to residents of this state;(ii) Telephone;(iii) Computer-assisted shopping networks; and(iv) Television, radio or any other electronic media, which is intended to be broadcast to consumers located in this state.History of Section.P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-23; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1966, ch. 131, § 1; P.L. 1990, ch. 514, § 1; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
RI Gen L § 44-18-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-24 - Collection by retailer of use tax on interstate sales.

§ 44-18-24. Collection by retailer of use tax on interstate sales.Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:(1) That the purchaser's order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point outside of this state as a result of solicitation by the retailer through the medium of advertising in this state; or(2) That the purchaser's contract of sale or order is made or closed by acceptance or approval outside of this state or before the tangible personal property enters this state; or(3) That the purchaser's order or contract of sale provides that the property shall be or it is in fact procured or manufactured at a point outside of this state and shipped directly to the purchaser from the point of origin; and(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.History of Section.P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-24; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1.
RI Gen L § 44-18-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-25 - Presumption that sale is for storage, use, or consumption - Resale certificate.

§ 44-18-25. Presumption that sale is for storage, use, or consumption — Resale certificate.It is presumed that all gross receipts are subject to the sales tax, and that the use of all tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, are subject to the use tax, and that all tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, sold or in processing or intended for delivery or delivered in this state is sold or delivered for storage, use, or other consumption in this state, until the contrary is established to the satisfaction of the tax administrator. The burden of proving the contrary is upon the person who makes the sale and the purchaser, unless the person who makes the sale takes from the purchaser a certificate to the effect that the purchase was for resale. The certificate shall contain any information and be in the form that the tax administrator may require.History of Section.P.L. 1947, ch. 1887, art. 2, § 27; G.L. 1956, § 44-18-25; P.L. 2006, ch. 246, art. 30, § 9; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
RI Gen L § 44-18-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-26 - Tax on retailer's use of merchandise.

§ 44-18-26. Tax on retailer's use of merchandise.If a person who gives a certificate consumes or makes any storage or use of purchased property other than retention, demonstration, or display while holding it for sale in the regular course of business, the storage, use, or consumption is subject to the sales or use tax, as the case may be, as of the time the property is first stored, used, or consumed, and the cost of the property to the purchaser is the measure of the tax.History of Section.P.L. 1947, ch. 1887, art. 2, § 28; G.L. 1956, § 44-18-26.
RI Gen L § 44-18-26.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-26.1 - "Demonstration boat" defined.

§ 44-18-26.1. "Demonstration boat" defined."Demonstration boat" includes:(1) The act of demonstrating a boat's designed use to potential retail buyers, dealers, distributors, or builders;(2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration to the press, use for photographic session, use to generate editorial copy for advertisements, brochures, or owner manuals;(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment suppliers, engine manufacturers, and other professionals or technicians with the purpose of improving product quality, performance, or salability;(4) All equipment needed for normal operation or to demonstrate intended uses while engaged in boat promotion or improvement including required safety gear and electronics.History of Section.P.L. 1985, ch. 475, § 1.
RI Gen L § 44-18-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-27 - Tax on rental income to retailer.

§ 44-18-27. Tax on rental income to retailer.If the sole use of the property, other than retention, demonstration, or display in the regular course of business, is the rental of the property while holding it for sale or rental, the purchaser or lessor may elect to pay the tax as measured by the cost of the property to him or her. The election is exercised by payment of the sales tax to the seller or by filing the required use tax return on or before the due date. Upon a subsequent sale of the property, the person making the sale shall include the full amount of the selling price in his or her gross receipts and shall pay the tax on the property.History of Section.P.L. 1947, ch. 1887, art. 2, § 28; G.L. 1956, § 44-18-27; P.L. 1977, ch. 135, § 1.
RI Gen L § 44-18-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-28 - Resale of fungible goods from commingled mass.

§ 44-18-28. Resale of fungible goods from commingled mass.If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods are deemed to be sales of the purchased goods until a quantity of commingled goods equal to the quantity of commingled purchased goods has been sold.History of Section.P.L. 1947, ch. 1887, art. 2, § 29; G.L. 1956, § 44-18-28.
RI Gen L § 44-18-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-29 - Repealed.

§ 44-18-29. Repealed.History of Section.P.L. 1947, ch. 1887, art. 2, § 30; G.L. 1956, § 44-18-29; Repealed by P.L. 1988, ch. 84, § 96, effective May 27, 1988.
RI Gen L § 44-18-30A (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-30A - Exemption or credit where sales or use taxes were paid in other jurisdictions.

§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.(a) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of tangible personal property purchased at retail sale outside the state where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by this chapter in another taxing jurisdiction, the proof of payment of the tax to be according to rules and regulations made by the tax administrator. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.(b) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of a motor vehicle purchased in this state where the purchaser is a member of the armed forces of the United States on active duty who is stationed outside Rhode Island in compliance with military or naval orders and where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by this chapter in another taxing jurisdiction, the proof of payment of the tax to be according to rules and regulations made by the tax administrator. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.History of Section.G.L. 1956, § 44-18-30-A; P.L. 1965, ch. 170, § 1; P.L. 1986, ch. 283, § 1.
RI Gen L § 44-18-30D (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-30D - Repealed.

§ 44-18-30D. Repealed.History of Section.P.L. 2006, ch. 236, § 15; P.L. 2006, ch. 237, § 15; P.L. 2007, ch. 73, art. 7, § 9; Repealed by P.L. 2008, ch. 100, art. 18, § 3, effective July 1, 2008.
RI Gen L § 44-18-30.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-30.1 - Application for certificate of exemption - Fees.

§ 44-18-30.1. Application for certificate of exemption — Fees.A fee of twenty-five dollars ($25.00) shall be paid by all organizations applying for a certificate of exemption from the Rhode Island sales and use tax under § 44-18-30(5)(i). The certificate of exemption shall be valid for four (4) years from the date of issue. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes. All certificates issued prior to the effective date of this section shall expire four (4) years from the effective date of this section.History of Section.P.L. 1993, ch. 138, art. 36, § 1; P.L. 2017, ch. 302, art. 8, § 10.
RI Gen L § 44-18-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-31 - Exemption of sales to federal government.

§ 44-18-31. Exemption of sales to federal government.There is exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to the United States, its agencies and instrumentalities.History of Section.P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-31.
RI Gen L § 44-18-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-32 - Sales to federal contractors.

§ 44-18-32. Sales to federal contractors.The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, except insofar as the imposition of a sales tax would violate the provisions of the Constitution of the United States.History of Section.P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-32.
RI Gen L § 44-18-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-33 - Sales to common carrier for use outside state.

§ 44-18-33. Sales to common carrier for use outside state.There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside of this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.History of Section.P.L. 1947, ch. 1887, art. 2, § 33; G.L. 1956, § 44-18-33.
RI Gen L § 44-18-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-34 - Exemption from use tax of property subject to sales tax.

§ 44-18-34. Exemption from use tax of property subject to sales tax.The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.History of Section.P.L. 1947, ch. 1887, art. 2, § 34; G.L. 1956, § 44-18-34.
RI Gen L § 44-18-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-35 - Property purchased from federal government.

§ 44-18-35. Property purchased from federal government.The storage, use, or other consumption in this state of property purchased from the United States, its agencies and instrumentalities, is exempt only to the extent that the taxation in this state would violate the provisions of the Constitution of the United States.History of Section.P.L. 1947, ch. 1887, art. 2, § 35; G.L. 1956, § 44-18-35.
RI Gen L § 44-18-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-36 - Property held prior to 1947 - Property of nonresidents - Extension of sales tax exemptions to use tax.

§ 44-18-36. Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax.The storage, use, or other consumption in this state of the following is also exempted from the use tax:(1) Property held by the purchaser in this state prior to July 1, 1947.(2) Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use. For purposes of this section, "used outside of this state" does not include the mere removal of the property from the state of purchase to this state.(3) Property purchased at retail, upon the sale of which the purchaser would be exempt by express specification from the sales tax imposed by this chapter, had the sale been otherwise subject to the tax.History of Section.P.L. 1947, ch. 1887, art. 2, § 36; G.L. 1956, § 44-18-36; P.L. 1989, ch. 89, § 1.
RI Gen L § 44-18-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-37 - Additional to other taxes.

§ 44-18-37. Additional to other taxes.Except as provided in this chapter, the taxes imposed under the provisions of this chapter are in addition to any other taxes imposed under the authority of this state.History of Section.P.L. 1947, ch. 1887, art. 2, § 54; G.L. 1956, § 44-18-37.
RI Gen L § 44-18-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-38 - Severability.

§ 44-18-38. Severability.The provisions of chapters 18 and 19 of this title are declared to be severable; and in case any part, section, or provision of the chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapters shall not be impaired or affected.History of Section.P.L. 1947, ch. 1887, art. 2, § 55; G.L. 1956, § 44-18-38.
RI Gen L § 44-18-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-39 - Repealed.

§ 44-18-39. Repealed.History of Section.P.L. 1980, ch. 156, § 1; P.L. 1984, ch. 213, § 1; P.L. 1990, ch. 364, § 1; Repealed by P.L. 1995, ch. 323, § 32, effective June 30, 1995.
RI Gen L § 44-18-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-40 - Exemption for buses, trucks and trailers in interstate commerce.

§ 44-18-40. Exemption for buses, trucks and trailers in interstate commerce.(a) Notwithstanding any provision of the general laws to the contrary, the purchase, rental or lease of a truck, or trailer by a trucking company is not subject to the provisions of the sales and use taxes imposed by this chapter on the condition that the truck and/or trailer is utilized exclusively in interstate commerce.(b) Notwithstanding any provision of the law or regulation to the contrary, the operation of a bus by a bus company in interstate commerce shall not be subject to the provisions of the sales and use tax imposed by this chapter, on the condition that the bus is used eighty percent (80%) or more of the time in interstate commerce and provided that the bus company shall provide a properly executed affidavit attesting to the fact that the bus is used no less than eighty percent (80%) of the time in interstate commerce.History of Section.P.L. 1992, ch. 133, art. 51, § 2; P.L. 2012, ch. 302, § 1; P.L. 2012, ch. 351, § 1.
RI Gen L § 44-18-40.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-40.1 - Exemption for certain energy products.

§ 44-18-40.1. Exemption for certain energy products.Notwithstanding any provision of the general laws to the contrary, the gross receipts from the sale, storage, use or other consumption of electricity, steam and thermal energy which is produced, transmitted and/or sold by the Rhode Island economic development corporation are exempt from the taxes imposed by this chapter.History of Section.P.L. 1995, ch. 189, § 1.