GroundRules
Browse Rhode Island
Read the original sections, or search by topic.
- R.I. Gen. Laws § 44-17-4 · Assessment of tax on available information — Interest on delinquencies — Collection powers.
- R.I. Gen. Laws § 44-17-4.1 · Claims for refund — Hearing upon denial.
- R.I. Gen. Laws § 44-17-4.2 · Hearing by administrator on application.
- R.I. Gen. Laws § 44-17-5 · Appeals.
- R.I. Gen. Laws § 44-17-6 · “Ocean marine insurance” defined.
- R.I. Gen. Laws § 44-17-7 — 44-17-10 · Repealed.
- R.I. Gen. Laws § 44-17-11 · Penalties for violations — Interest on delinquencies.
- R.I. Gen. Laws § 44-18-1 · Short title.
- R.I. Gen. Laws § 44-18-2 · Declaration of necessity.
- R.I. Gen. Laws § 44-18-3 · Applicability of definitions.
- R.I. Gen. Laws § 44-18-4 · “Sales tax” defined.
- R.I. Gen. Laws § 44-18-5 · “Use tax” defined.
- R.I. Gen. Laws § 44-18-6 · Person defined.
- R.I. Gen. Laws § 44-18-7 · Sales defined.
- R.I. Gen. Laws § 44-18-7.1 · Additional definitions.
- R.I. Gen. Laws § 44-18-7.2 · Sales tax holiday definitions.
- R.I. Gen. Laws § 44-18-7.3 · Services defined.
- R.I. Gen. Laws § 44-18-8 · Retail sale or sale at retail defined.
- R.I. Gen. Laws § 44-18-9 · “Storage” defined.
- R.I. Gen. Laws § 44-18-10 · “Use” defined.
- R.I. Gen. Laws § 44-18-11 · Storage or use for export.
- R.I. Gen. Laws § 44-18-12 · “Sale price” defined.
- R.I. Gen. Laws § 44-18-12.1 · “Additional measure subject to tax”.
- R.I. Gen. Laws § 44-18-13 · Gross receipts defined.
- R.I. Gen. Laws § 44-18-14 · “Business” defined.
- R.I. Gen. Laws § 44-18-15 · “Retailer” defined.
- R.I. Gen. Laws § 44-18-15.1 · “Promoter” and “show” defined — Duty of promoter to collect tax.
- R.I. Gen. Laws § 44-18-15.2 · “Remote seller” defined — Collection of sales and use tax by remote seller.
- R.I. Gen. Laws § 44-18-16 · Tangible property defined.
- R.I. Gen. Laws § 44-18-17 · “State” defined.
- R.I. Gen. Laws § 44-18-18 · Sales tax imposed.
- R.I. Gen. Laws § 44-18-18.1 · Local meals and beverage tax.
- R.I. Gen. Laws § 44-18-19 · Collection of sales tax by retailer.
- R.I. Gen. Laws § 44-18-19.1 · Direct Pay Permit.
- R.I. Gen. Laws § 44-18-20 · Use tax imposed.
- R.I. Gen. Laws § 44-18-21 · Liability for use tax.
- R.I. Gen. Laws § 44-18-22 · Collection of use tax by retailer.
- R.I. Gen. Laws § 44-18-23 · “Engaging in business” defined.
- R.I. Gen. Laws § 44-18-24 · Collection by retailer of use tax on interstate sales.
- R.I. Gen. Laws § 44-18-25 · Presumption that sale is for storage, use, or consumption — Resale certificate.
- R.I. Gen. Laws § 44-18-26 · Tax on retailer’s use of merchandise.
- R.I. Gen. Laws § 44-18-26.1 · “Demonstration boat” defined.
- R.I. Gen. Laws § 44-18-27 · Tax on rental income to retailer.
- R.I. Gen. Laws § 44-18-28 · Resale of fungible goods from commingled mass.
- R.I. Gen. Laws § 44-18-29 · Repealed.
- R.I. Gen. Laws § 44-18-30 · Gross receipts exempt from sales and use taxes.
- R.I. Gen. Laws § 44-18-30.1 · Application for certificate of exemption.
- R.I. Gen. Laws § 44-18-30A · Exemption or credit where sales or use taxes were paid in other jurisdictions.
- R.I. Gen. Laws § 44-18-30B · Exemption from sales tax for sales by writers, composers, artists — Findings.
- R.I. Gen. Laws § 44-18-30C · Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick.
- R.I. Gen. Laws § 44-18-30D · Repealed.
- R.I. Gen. Laws § 44-18-31 · Exemption of sales to federal government.
- R.I. Gen. Laws § 44-18-32 · Sales to federal contractors.
- R.I. Gen. Laws § 44-18-33 · Sales to common carrier for use outside state.
- R.I. Gen. Laws § 44-18-34 · Exemption from use tax of property subject to sales tax.
- R.I. Gen. Laws § 44-18-35 · Property purchased from federal government.
- R.I. Gen. Laws § 44-18-36 · Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax.
- R.I. Gen. Laws § 44-18-36.1 · Hotel tax. [Effective until January 1, 2026.]
- R.I. Gen. Laws § 44-18-37 · Additional to other taxes.
- R.I. Gen. Laws § 44-18-38 · Severability.
- R.I. Gen. Laws § 44-18-39 · Repealed.
- R.I. Gen. Laws § 44-18-40 · Exemption for buses, trucks and trailers in interstate commerce.
- R.I. Gen. Laws § 44-18-40.1 · Exemption for certain energy products.
- R.I. Gen. Laws § 44-18.1-1 · Adoption of streamlined sales and use tax agreement — Regulations.
- R.I. Gen. Laws § 44-18.1-1.1 · “Member State” defined.
- R.I. Gen. Laws § 44-18.1-2 · State level administration.
- R.I. Gen. Laws § 44-18.1-3 · State and local tax bases.
- R.I. Gen. Laws § 44-18.1-4 · Seller registration.
- R.I. Gen. Laws § 44-18.1-5 · Notice for state tax changes.
- R.I. Gen. Laws § 44-18.1-6 · Local rate and boundary changes.
- R.I. Gen. Laws § 44-18.1-7 · Relief from certain liability.
- R.I. Gen. Laws § 44-18.1-8 · Database requirements and exceptions.
- R.I. Gen. Laws § 44-18.1-9 · State and local tax rates.
- R.I. Gen. Laws § 44-18.1-10 · Application of general sourcing rules and exclusions from the rules.
- R.I. Gen. Laws § 44-18.1-11 · General sourcing rules.
- R.I. Gen. Laws § 44-18.1-12 · General sourcing definitions.
- R.I. Gen. Laws § 44-18.1-13 · Repealed.
- R.I. Gen. Laws § 44-18.1-14 · Direct mail sourcing.
- R.I. Gen. Laws § 44-18.1-15 · Telecommunication sourcing rule.
- R.I. Gen. Laws § 44-18.1-16 · Telecommunication sourcing definitions.
- R.I. Gen. Laws § 44-18.1-17 · Enactment of exemptions.
- R.I. Gen. Laws § 44-18.1-18 · Administration of exemptions.
- R.I. Gen. Laws § 44-18.1-19 · Uniform tax returns.
- R.I. Gen. Laws § 44-18.1-20 · Uniform rules for remittances of funds.
- R.I. Gen. Laws § 44-18.1-21 · Uniform rules for recovery of bad debts.
- R.I. Gen. Laws § 44-18.1-22 · Confidentiality and privacy protections under Model 1.
- R.I. Gen. Laws § 44-18.1-23 · Sales tax holidays.
- R.I. Gen. Laws § 44-18.1-24 · Caps and thresholds.
- R.I. Gen. Laws § 44-18.1-25 · Rounding rule.
- R.I. Gen. Laws § 44-18.1-26 · Customer refund procedures.
- R.I. Gen. Laws § 44-18.1-27 · Direct pay permits.
- R.I. Gen. Laws § 44-18.1-28 · Library of definitions.
- R.I. Gen. Laws § 44-18.1-29 · Taxability matrix.
- R.I. Gen. Laws § 44-18.1-30 · Effective date for rate changes.
- R.I. Gen. Laws § 44-18.1-31 · Bundled transactions.
- R.I. Gen. Laws § 44-18.1-32 · Seller participation.
- R.I. Gen. Laws § 44-18.1-33 · Amnesty for registration.
- R.I. Gen. Laws § 44-18.1-34 · Method of remittance.
- R.I. Gen. Laws § 44-18.1-35 · Registration by an agent.
- R.I. Gen. Laws § 44-18.1-36 · Monetary allowance under Model 1.