Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-18-10: “Use” defined.

Where this section sits in the code

Title 44 Taxation
Chapter 18 Sales and Use Taxes — Liability and Computation

“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.

Collected 2026-09-05T20:00:27Z. Source file · JSON

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