Rhode Island § 44-18-26.1 § 44-18-26.1. "Demonstration boatâ€� defined.

Rhode Island Statutes

§ 44-18-26.1 — § 44-18-26.1. "Demonstration boatâ€� defined.

Rhode Island § 44-18-26.1

Title 44Taxation

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

This text of Rhode Island § 44-18-26.1 (§ 44-18-26.1. "Demonstration boatâ€� defined.) 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 § 44-18-26.1 (2026).

Text

§ 44-18-26.1. "Demonstration boatâ€� defined.
"Demonstration boatâ€� includes:
(1) The act of demonstrating a boat's designed use to potential retail buyers, dealers,
            distributors, or builders;
         
(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;
         
(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment
            suppliers, engine manufacturers, and other pr

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-18-26.1. "Demonstration boatâ€� defined.

"Demonstration boatâ€� includes:

(1) The act of demonstrating a boat's designed use to potential retail buyers, dealers, distributors, or builders;

(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;

(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;

(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.