Rhode Island § 44-18.1-10 § 44-18.1-10. Application of general sourcing rules and exclusions from the rules.

Rhode Island Statutes

§ 44-18.1-10 — § 44-18.1-10. Application of general sourcing rules and exclusions from the rules.

Rhode Island § 44-18.1-10

Title 44Taxation

Ch. 44-18.1Adoption of the Streamlined Sales and Use Tax Agreement

This text of Rhode Island § 44-18.1-10 (§ 44-18.1-10. Application of general sourcing rules and exclusions from the rules.) 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 § 44-18.1-10 (2026).

Text

§ 44-18.1-10. Application of general sourcing rules and exclusions from the rules.
(A) Each member state shall agree to require sellers to source the retail sale of a product
            in accordance with § 44-18.1-11. The provisions of § 44-18.1-11 apply regardless of the characterization of a product as tangible personal property,
            a digital good, or a service. The provisions of § 44-18.1-11 only apply to determine a seller's obligation to pay or collect and remit a sales
            or use tax with respect to the seller's retail sale of a product. These provisions
            do not affect the obligation of a purchaser or lessee to remit tax on the use of the
            product to the taxing juris

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§ 44-18.1-10. Application of general sourcing rules and exclusions from the rules.

(A) Each member state shall agree to require sellers to source the retail sale of a product in accordance with § 44-18.1-11. The provisions of § 44-18.1-11 apply regardless of the characterization of a product as tangible personal property, a digital good, or a service. The provisions of § 44-18.1-11 only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.

(B) Section 44-18.1-11 does not apply to sales or use taxes levied on the following:

(1) The retail sale or transfer of watercraft, modular homes, manufactured homes, or mobile homes. These items must be sourced according to the requirements of each member state.

(2) The retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment, as defined in § 44-18.1-11, subsection (D). The retail sale of these items shall be sourced according to the requirements of each member state, and the lease or rental of these items must be sourced according to § 44-18.1-11, subsection (C).

(3) Telecommunications services, as set out in § 44-18.1-16, shall be sourced in accordance with § 44-18.1-15.

(4) Until December 31, 2007, florist sales as defined by each member state. Prior to this date, these items must be sourced according to the requirements of each member state.