{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-33","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-33","heading":"Sales to common carrier for use outside state.","body":"There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside of this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-33.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"55a88c599faeb34565422a76e2ab8dfb3a62461d4cad671cb8e5abe8abef7755","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18-32","next":"us-ri/r.i.-gen.-laws-44-18-34"},"notice":"GroundRules: Original legal text. Not legal advice."}