Rhode Island § 44-18-30A § 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.

Rhode Island Statutes

§ 44-18-30A — § 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.

Rhode Island § 44-18-30A

Title 44Taxation

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

This text of Rhode Island § 44-18-30A (§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.) 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 § 44-18-30A (2026).

Text

§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.
(a) The use tax provisions of this chapter do not apply in respect to the use, storage,
            or consumption in this state of tangible personal property purchased at retail sale
            outside the state where the purchaser has paid a sales or use tax equal to or greater
            than the amount imposed by this chapter in another taxing jurisdiction, the proof
            of payment of the tax to be according to rules and regulations made by the tax administrator.
            If the amount of tax paid in another taxing jurisdiction is not equal to or greater
            than the amount of tax imposed by this c

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§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.

(a) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of tangible personal property purchased at retail sale outside the state where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by this chapter in another taxing jurisdiction, the proof of payment of the tax to be according to rules and regulations made by the tax administrator. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.

(b) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of a motor vehicle purchased in this state where the purchaser is a member of the armed forces of the United States on active duty who is stationed outside Rhode Island in compliance with military or naval orders and where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by this chapter in another taxing jurisdiction, the proof of payment of the tax to be according to rules and regulations made by the tax administrator. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.