Rhode Island § 44-18-26 § 44-18-26. Tax on retailer's use of merchandise.

Rhode Island Statutes

§ 44-18-26 — § 44-18-26. Tax on retailer's use of merchandise.

Rhode Island § 44-18-26

Title 44Taxation

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

This text of Rhode Island § 44-18-26 (§ 44-18-26. Tax on retailer's use of merchandise.) 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 § 44-18-26 (2026).

Text

§ 44-18-26. Tax on retailer's use of merchandise.
If a person who gives a certificate consumes or makes any storage or use of purchased
            property other than retention, demonstration, or display while holding it for sale
            in the regular course of business, the storage, use, or consumption is subject to
            the sales or use tax, as the case may be, as of the time the property is first stored,
            used, or consumed, and the cost of the property to the purchaser is the measure of
            the tax.
         

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§ 44-18-26. Tax on retailer's use of merchandise.

If a person who gives a certificate consumes or makes any storage or use of purchased property other than retention, demonstration, or display while holding it for sale in the regular course of business, the storage, use, or consumption is subject to the sales or use tax, as the case may be, as of the time the property is first stored, used, or consumed, and the cost of the property to the purchaser is the measure of the tax.