{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-5","heading":"“Use tax” defined.","body":"“Use tax” means the tax imposed by § 44-18-20.","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"d71d44bc05198cb839e194535d377d222ea0e9e7cdf644797e4811b73ac9a0d5","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18-4","next":"us-ri/r.i.-gen.-laws-44-18-6"},"notice":"GroundRules: Original legal text. Not legal advice."}