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

R.I. Gen. Laws § 44-18-17: “State” defined.

Where this section sits in the code

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

“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.

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

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