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

R.I. Gen. Laws § 44-18.1-12: General sourcing definitions.

Where this section sits in the code

Title 44 Taxation
Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement

For the purposes of § 44-18.1-11, subsection (A), the terms “receive” and “receipt” mean:

(A) Taking possession of tangible personal property,

(B) Making first use of services, or

(C) Taking possession or making first use of digital goods, whichever comes first. The terms “receive” and “receipt” do not include possession by a shipping company on behalf of the purchaser.

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

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