reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-15 - Tax on Bank Deposits Generally › Section 44-15-14. - Hearing on application by bank.

§ 44-15-14. Hearing on application by bank.
Any banking institution or credit union aggrieved by the action of the tax administrator in determining the amount of any tax when no return has been filed, or any additional tax or penalty imposed under the provisions of this chapter, may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to this action. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the tax administrator shall correct any errors and shall make an order as shall be proper.
History of Section.
G.L. 1956, §§ 44-15-5-I, 44-15-14; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1; P.L. 1993, ch. 459, § 5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-15 - Tax on Bank Deposits Generally › Section 44-15-15. - Appeals.

§ 44-15-15. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) 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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
History of Section.
G.L. 1956, §§ 44-15-5-J, 44-15-15; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1982, ch. 388, §§ 3, 11; P.L. 1984, ch. 183, § 6; P.L. 1985, ch. 150, § 45.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-15 - Tax on Bank Deposits Generally › Section 44-15-16. - Collection by writ of execution.

§ 44-15-16. Collection by writ of execution.
(a)
If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty is due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.
(b)
The court shall appoint a time for a hearing and shall cause a reasonable notice 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.
(c)
If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall immediately issue an execution for the collection of the tax or penalty, 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 banking institutions or credit unions as may be taken on execution. The officer properly charged with the service of the execution shall serve the execution as commanded, and shall sell the seized property as property is sold when taken on execution in actions at law, or the court shall take such other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the banking institution or credit union, or otherwise.
(d)
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.
History of Section.
G.L. 1956, §§ 44-15-5-K, 44-15-16; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1986, ch. 410, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-15 - Tax on Bank Deposits Generally › Section 44-15-17. - Rules and regulations.

§ 44-15-17. Rules and regulations.
The tax administrator, with the approval of the director of revenue, may prescribe rules and regulations that he or she deems necessary for the administration and the enforcement of this chapter.
History of Section.
P.L. 1942, ch. 1212, art. 8, § 3; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §§ 44-15-7, 44-15-9, 44-15-17; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 2008, ch. 98, § 42; P.L. 2008, ch. 145, § 42.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-15 - Tax on Bank Deposits Generally › Section 44-15-18. - Severability.

§ 44-15-18. Severability.
If any provision of this chapter or the application of this chapter to any banking institution or credit union or circumstance is held invalid, the remainder of this chapter and the application of the provisions to the other banking institutions or credit unions or circumstances shall not be affected.
History of Section.
P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-15 - Tax on Bank Deposits Generally › Section 44-15-19. - Repealed.

§ 44-15-19. Repealed.
History of Section.
P.L. 1977, ch. 152, § 1; Repealed by P.L. 1995, ch. 323, § 31, effective July 5, 1995.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-16 - Tax on Deposits in National Banks [Repealed.] › Section 44-16-1 - — 44-16-17. Repealed.

§ 44-16-1 — 44-16-17. Repealed.
History of Section.
G.L. 1956, §§ 44-16-1 — 44-16-17; P.L. 1972, ch. 155, art. 3, § 1); Repealed by P.L. 1973, ch. 263, art. 1, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-1.1. - Records required.

§ 44-17-1.1. Records required.
Every insurance company subject to tax under this chapter shall keep books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records are open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at a time and place that the tax administrator may designate for inspection by him or her or by his or her agents.
History of Section.
P.L. 1989, ch. 45, § 1; P.L. 1989, ch. 143, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-2. - Amounts included as gross premiums.

§ 44-17-2. Amounts included as gross premiums.
Except where such a charge would be inconsistent with federal law, gross premiums include all premiums and premium deposits and assessments on all policies, certificates, and renewals, written during the year, covering property and risks within the state, policies subsequently cancelled, and reinsurance assumed, whether the premiums and premium deposits and assessments are in the form of money, notes, credits, or other substitute for money, after deducting from the gross premiums the amount of return premiums on the contracts covering property and risks within this state and the amount of premiums for reinsurance assumed, of the property and risks. Mutual companies and companies which transact business on the mutual plan are also allowed to deduct from their premiums and premium deposits and assessments, the so-called dividends or unused or unabsorbed portion of the premiums and premium deposits and assessments applied in part payment of the premiums and premium deposits and assessments or returned to policyholders in cash or credited to policy holders during the year for which the tax is computed. Every domestic company, mutual association, organization, or other insurer, shall include for taxation in like manner and with like deductions premiums and premium deposits and assessments written, procured, or received in this state on business covering property or risks in any other state on which the company has not paid and is not liable to pay a tax to the other state.
History of Section.
G.L. 1896, ch. 29, §§ 5, 6, 11; P.L. 1899, ch. 665, § 1; P.L. 1900, ch. 791, § 1; P.L. 1908, ch. 1589, § 1; G.L. 1909, ch. 39, §§ 5, 6, 11; P.L. 1910, ch. 574, § 1; P.L. 1912, ch. 769, § 36; P.L. 1921, ch. 2039, §§ 1, 2; G.L. 1923, ch. 37, §§ 5, 6, 11; P.L. 1936, ch. 2283, § 1; G.L. 1938, ch. 41, §§ 1, 2, 5; P.L. 1939, ch. 659, § 2; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-2; P.L. 2007, ch. 73, art. 28, § 5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-3. - Extension of time for filing return.

§ 44-17-3. Extension of time for filing return.
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.
History of Section.
G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-4. - Assessment of tax on available information — Interest on delinquencies — Collection powers.

§ 44-17-4. Assessment of tax on available information — Interest on delinquencies — Collection powers.
If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall assess the tax upon the available information. The tax or the part of the tax that has not been paid is payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax should have been paid, and the tax administrator shall collect the assessed tax with interest in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.
History of Section.
G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-4; P.L. 1992, ch. 388, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-4.1. - Claims for refund — Hearing upon denial.

§ 44-17-4.1. Claims for refund — Hearing upon denial.
(a)
Any company subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of overpayment.
(b)
Any company whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing, and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.
History of Section.
P.L. 1981, ch. 239, § 1; P.L. 1987, ch. 57, art. 6, § 1; P.L. 1992, ch. 388, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-4.2. - Hearing by administrator on application.

§ 44-17-4.2. Hearing by administrator on application.
Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the action. The administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the tax lawfully due together with any penalty or interest.
History of Section.
P.L. 1987, ch. 57, art. 6, § 1; P.L. 1993, ch. 459, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-5. - Appeals.

§ 44-17-5. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is 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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
History of Section.
G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-5; P.L. 1976, ch. 140, § 26; P.L. 1982, ch. 388, §§ 3, 12; P.L. 1984, ch. 183, § 7; P.L. 1985, ch. 150, § 46.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-6. - “Ocean marine insurance” defined.

§ 44-17-6. “Ocean marine insurance” defined.
For purposes of this chapter, “ocean marine insurance” means contracts of insurance written by every domestic, foreign, or alien insurance company transacting the business of marine insurance within this state, with respect to all insurance written within this state, upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit, or transportation, and while being prepared for, and while awaiting shipment, and during any delays, storage, transshipment, or reshipment incident thereto, but only in connection with exportation from, importation into any country, or transportation coastwise, and including war risks and marine builders risks.
History of Section.
G.L. 1923, ch. 37, § 22; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 6; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-6; P.L. 1988, ch. 267, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-7 - — 44-17-10. Repealed.

§ 44-17-7 — 44-17-10. Repealed.
History of Section.
G.L. 1923, ch. 37, §§ 22, 24; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 3, 6, 8; P.L. 1940, ch. 874, § 1; G.L. 1956, §§ 44-17-7 — 44-17-10; Repealed by P.L. 1988, ch. 267, § 1, effective June 7, 1988.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-17 - Taxation of Insurance Companies › Section 44-17-11. - Penalties for violations — Interest on delinquencies.

§ 44-17-11. Penalties for violations — Interest on delinquencies.
If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any information he or she may obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid. Any officer or agent who willfully makes a false statement in any return required by this chapter shall upon conviction be deemed guilty of perjury.
History of Section.
G.L. 1896, ch. 29, § 8; G.L. 1909, ch. 39, § 8; G.L. 1923, ch. 37, § 8; P.L. 1926, ch. 809, § 3; P.L. 1929, ch. 1428, § 2; G.L. 1938, ch. 41, §§ 4, 5; P.L. 1940, ch. 874, § 1; P.L. 1942, ch. 1155, § 1; G.L. 1956, § 44-17-11; P.L. 1960, ch. 2, § 2; P.L. 1988, ch. 267, § 1; P.L. 1992, ch. 388, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-1. - Short title.

§ 44-18-1. Short title.
Chapters 18 and 19 of this title may be known and cited as the “Sales and Use Tax Act”.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 1; G.L. 1956, § 44-18-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-2. - Declaration of necessity.

§ 44-18-2. Declaration of necessity.
The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to the several cities and towns now confronted with financial crisis, have created an increased burden on the finances of the state. To the end that adequate funds are available to the state government to enable it to meet these newly adopted obligations, without impairing the ability of the state to fulfill its existing obligations, a revision of the tax structure is unavoidable. The enactment of the provisions of chapters 18 and 19 of this title is declared to be necessary to enable the state to carry out the provisions of chapter 7 of title 16.
History of Section.
P.L. 1947, ch. 1887, art. 9, part 3, § 1; G.L. 1956, § 44-18-2; P.L. 1988, ch. 84, § 96.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-3. - Applicability of definitions.

§ 44-18-3. Applicability of definitions.
Except where the context requires, the definitions given in this chapter govern the construction of chapters 18 and 19 of this title.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 2; G.L. 1956, § 44-18-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-4. - “Sales tax” defined.

§ 44-18-4. “Sales tax” defined.
“Sales tax” means the tax imposed by § 44-18-18.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 3; G.L. 1956, § 44-18-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-5. - “Use tax” defined.

§ 44-18-5. “Use tax” defined.
“Use tax” means the tax imposed by § 44-18-20.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 4; G.L. 1956, § 44-18-5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-6. - Person defined.

§ 44-18-6. Person defined.
“Person” includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 5; G.L. 1956, § 44-18-6; P.L. 2006, ch. 246, art. 30, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-8. - Retail sale or sale at retail defined.

§ 44-18-8. Retail sale or sale at retail defined.
A “retail sale” or “sale at retail” means any sale, lease, or rentals of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, or services as defined in § 44-18-7.3 for any purpose other than resale, sublease, or subrent in the regular course of business. The sale of tangible personal property to be used for purposes of rental in the regular course of business is considered to be a sale for resale. In regard to telecommunications service as defined in § 44-18-7(9), retail sale does not include the purchase of telecommunications service by a telecommunications provider from another telecommunication provider for resale to the ultimate consumer; provided, that the purchaser submits to the seller a certificate attesting to the applicability of this exclusion, upon receipt of which the seller is relieved of any tax liability for the sale.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 7; G.L. 1956, § 44-18-8; P.L. 1967, ch. 179, art. 2, § 2; P.L. 1977, ch. 135, § 1; P.L. 1989, ch. 126, art. 44, § 1; P.L. 2006, ch. 246, art. 30, § 9; P.L. 2007, ch. 6, § 4; 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-9. - “Storage” defined.

§ 44-18-9. “Storage” defined.
“Storage” includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 8; G.L. 1956, § 44-18-9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-10. - “Use” defined.

§ 44-18-10. “Use” defined.
“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 9; G.L. 1956, § 44-18-10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-11. - Storage or use for export.

§ 44-18-11. Storage or use for export.
“Storage” and “use” do not include the keeping, retaining, or exercising of any right or power over tangible personal property shipped or brought into this state for the purpose of subsequently transporting the property outside of the state for use solely outside of the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside of the state and used solely outside of the state.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 10; G.L. 1956, § 44-18-11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-12.1. - “Additional measure subject to tax”.

§ 44-18-12.1. “Additional measure subject to tax”.
Also included in the measure subject to tax under this chapter is the total amount charged for the furnishing or distributing of electricity, natural gas, artificial gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio message service, community antenna television, subscription television, and cable television service; provided, that the measure of tax in regard to telecommunications service is the total consideration received for the service as defined in § 44-18-7(9); provided, that in order to prevent multistate taxation of all telecommunications service, any taxpayer is allowed a credit or refund of sales tax upon presenting proof that a tax has been paid to another state to which the tax is properly due for the identical service taxed under this chapter. Furthermore, included in the measure of tax is the total amount charged for the rental of living quarters in any hotel, rooming house, or tourist camp.
History of Section.
P.L. 2006, ch. 246, art. 30, § 10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-13. - Gross receipts defined.

§ 44-18-13. Gross receipts defined.
“Gross receipts” means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 12; G.L. 1956, § 44-18-13; P.L. 1977, ch. 135, § 1; P.L. 2006, ch. 246, art. 30, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-14. - “Business” defined.

§ 44-18-14. “Business” defined.
“Business” includes any activity engaged in by any person or caused to be engaged in by that person with the object of profit, gain, benefit, or advantage, either direct or indirect; and also includes the furnishing and distributing of electricity, natural gas, artificial gas, steam, refrigeration, and water by this state, any city, town, district, or other political subdivision of this state.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 13; G.L. 1956, § 44-18-14.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-15.1. - “Promoter” and “show” defined — Duty of promoter to collect tax.

§ 44-18-15.1. “Promoter” and “show” defined — Duty of promoter to collect tax.
(a)
“Promoter” means any person who for consideration rents or leases space to any person for the display and sale of tangible personal property, services, or food and drink subject to tax, at a show, or who operates a show.
(b)
“Show” means a flea market, craft show, antique show, coin show, stamp show, comic book show, fair, and any other show of a temporary nature, regardless of whether conducted at the same location for an extended period of time, excluding, however, trade shows sponsored or promoted by an industry, trade, or professional association or society which are open only to industry, trade, professional association, or society related persons and not to the general public.
(c)
The promoter of a show is charged with the duty of collecting the sales tax from each out of state person who rents or leases space from the promoter for the display and sale of tangible personal property, services, or food and drink subject to tax at a show.
History of Section.
P.L. 1978, ch. 166, § 2; P.L. 1981, ch. 234, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-15.2. - “Remote seller” defined — Collection of sales and use tax by remote seller.

§ 44-18-15.2. “Remote seller” defined — Collection of sales and use tax by remote seller.
(a)
As used in this section:
(1)
“Remote seller” means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers.
(2)
[Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7].
(b)
[Deleted by P.L. 2019, ch. 88, art. 5, § 9].
History of Section.
P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 11, § 7; P.L. 2019, ch. 12, § 7; P.L. 2019, ch. 88, art. 5, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-16. - Tangible property defined.

§ 44-18-16. Tangible property defined.
“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. “Tangible personal property” includes electricity, water, gas, steam, and prewritten computer software.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 15; G.L. 1956, § 44-18-16; P.L. 2006, ch. 246, art. 30, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-17. - “State” defined.

§ 44-18-17. “State” defined.
“In this state” or “in the state” means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 16; G.L. 1956, § 44-18-17; P.L. 2006, ch. 246, art. 30, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-18. - Sales tax imposed.

§ 44-18-18. Sales tax imposed.
A tax is imposed upon sales at retail in this state, including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at the time and in the manner provided. Excluded from this tax are those living quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for the living quarters which lease covers a rental period of twelve (12) months or more.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-18; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1959, ch. 169, art. 3, § 1; P.L. 1960, ch. 64, § 1; P.L. 1964, ch. 234, § 1; P.L. 1965, ch. 232, art. 4, § 1; P.L. 1967, ch. 179, art. 2, § 5; P.L. 1976, ch. 198, art. 4, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1986, ch. 385, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1; P.L. 2011, ch. 151, art. 19, § 26; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 88, art. 5, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-19. - Collection of sales tax by retailer.

§ 44-18-19. Collection of sales tax by retailer.
The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:
Amount of Sale
Amount of Tax
$0.01 to $ .08 inclusive
No Tax
.09 to .24 inclusive
.01
.25 to .41 inclusive
.02
.42 to .58 inclusive
.03
.59 to .74 inclusive
.04
.75 to .91 inclusive
.05
.92 to 1.08 inclusive
.06
and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:
Amount of Sale
Amount of Tax
$ 0.01 to $ .07 inclusive
No Tax
.08 to .21 inclusive
.01
.22 to .35 inclusive
.02
.36 to .49 inclusive
.03
.50 to .64 inclusive
.04
.65 to .78 inclusive
.05
.79 to .92 inclusive
.06
.93 to 1.07 inclusive
.07
and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).
History of Section.
P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, art. 2, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-19; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1964, ch. 234, § 2; P.L. 1967, ch. 179, art. 2, § 6; P.L. 1976, ch. 198, art. IV, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.