Rhode Island § 44-18-33 § 44-18-33. Sales to common carrier for use outside state.

Rhode Island Statutes

§ 44-18-33 — § 44-18-33. Sales to common carrier for use outside state.

Rhode Island § 44-18-33

Title 44Taxation

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

This text of Rhode Island § 44-18-33 (§ 44-18-33. Sales to common carrier for use outside state.) 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 § 44-18-33 (2026).

Text

§ 44-18-33. Sales to common carrier for use outside state.
There is exempted from the computation of the amount of the sales tax the gross receipts
            from sales of tangible personal property to a common carrier, shipped by the seller
            via the purchasing carrier under a bill of lading whether the freight is paid in advance,
            or the shipment is made freight charges collect, to a point outside of this state
            and the property is actually transported to the out-of-state destination for use by
            the carrier in the conduct of its business as a common carrier.
         

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§ 44-18-33. Sales to common carrier for use outside state.

There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside of this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.