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

R.I. Gen. Laws § 44-18-13: Gross receipts defined.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 18 Sales and Use Taxes — Liability and Computation

“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.

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

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