Rhode Island § 44-18-32 § 44-18-32. Sales to federal contractors.

Rhode Island Statutes

§ 44-18-32 — § 44-18-32. Sales to federal contractors.

Rhode Island § 44-18-32

Title 44Taxation

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

This text of Rhode Island § 44-18-32 (§ 44-18-32. Sales to federal contractors.) 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 § 44-18-32 (2026).

Text

§ 44-18-32. Sales to federal contractors.
The sales tax imposed by this chapter applies to the gross receipts from the sale
            of any tangible personal property to contractors purchasing property either as the
            agents of the United States or for their own account and subsequent resale to the
            United States for use in the performance of contracts with the United States for the
            construction of improvements on or to real property, except insofar as the imposition
            of a sales tax would violate the provisions of the Constitution of the United States.
         

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§ 44-18-32. Sales to federal contractors.

The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, except insofar as the imposition of a sales tax would violate the provisions of the Constitution of the United States.