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

R.I. Gen. Laws § 44-18-26.1: “Demonstration boat” 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

“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.

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

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