GroundRules
R.I. Gen. Laws § 44-18-34: Exemption from use tax of property subject to sales tax.
Where this section sits in the code
- Title 44 Taxation
- Chapter 18 Sales and Use Taxes — Liability and Computation
The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
Collected 2026-09-05T20:00:27Z. Source file · JSON