Rhode Island § 44-18-18 § 44-18-18. Sales tax imposed.

Rhode Island Statutes

§ 44-18-18 — § 44-18-18. Sales tax imposed.

Rhode Island § 44-18-18

Title 44Taxation

Ch. 44-18Sales and Use Taxes â€” Liability and Computation

This text of Rhode Island § 44-18-18 (§ 44-18-18. Sales tax imposed.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-18-18 (2026).

Text

§ 44-18-18. Sales tax imposed.
A tax is imposed upon sales at retail in this state, including charges for rentals
            of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts
            of the retailer from the sales or rental charges; provided, that the tax imposed on
            charges for the rentals applies only to the first period of not exceeding thirty (30)
            consecutive calendar days of each rental; provided, further, that for the period commencing
            July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator
            by the retailer at the time and in the manner 

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§ 44-18-18. Sales tax imposed.

A tax is imposed upon sales at retail in this state, including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at the time and in the manner provided. Excluded from this tax are those living quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for the living quarters which lease covers a rental period of twelve (12) months or more.

Legislative History

P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-18; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1959, ch. 169, art. 3, § 1; P.L. 1960, ch. 64, § 1; P.L. 1964, ch. 234, § 1; P.L. 1965, ch. 232, art. 4, § 1; P.L. 1967, ch. 179, art. 2, § 5; P.L. 1976, ch. 198, art. 4, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1986, ch. 385, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1; P.L. 2011, ch. 151, art. 19, § 26; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 88, art. 5, § 9.