GroundRules
R.I. Gen. Laws § 44-18-9: “Storage” defined.
Where this section sits in the code
- Title 44 Taxation
- Chapter 18 Sales and Use Taxes — Liability and Computation
“Storage” includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.
Collected 2026-09-05T20:00:27Z. Source file · JSON