{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-26.1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-26.1","heading":"“Demonstration boat” defined.","body":"“Demonstration boat” includes:\n(1) The act of demonstrating a boat’s designed use to potential retail buyers, dealers, distributors, or builders;\n(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;\n(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;\n(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.","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-26.1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"71edaebddf6f53e87b8d7f6a4667f2ad1d3e99b63b093b9011df2ddff136e129","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18-26","next":"us-ri/r.i.-gen.-laws-44-18-27"},"notice":"GroundRules: Original legal text. Not legal advice."}