{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-1","heading":"Short title.","body":"Chapters 18 and 19 of this title may be known and cited as the “Sales and Use Tax Act”.","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"a95cbb6b0233833537429b7176a6ec3ac5218cd3b697b565d04ff675e0496d40","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-17-11","next":"us-ri/r.i.-gen.-laws-44-18-2"},"notice":"GroundRules: Original legal text. Not legal advice."}