Rhode Island § 44-18.1-3 § 44-18.1-3. State and local tax bases.

Rhode Island Statutes

§ 44-18.1-3 — § 44-18.1-3. State and local tax bases.

Rhode Island § 44-18.1-3

Title 44Taxation

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

This text of Rhode Island § 44-18.1-3 (§ 44-18.1-3. State and local tax bases.) 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 § 44-18.1-3 (2026).

Text

§ 44-18.1-3. State and local tax bases.
Through December 31, 2005, if a member state has local jurisdictions that levy a sales
            or use tax, all local jurisdictions in the state shall have a common tax base. After
            December 31, 2005, the tax base for local jurisdictions shall be identical to the
            state tax base unless otherwise prohibited by federal law. This section does not apply
            to sales or use taxes levied on the retail sale or transfer of motor vehicles, aircraft,
            watercraft, modular homes, manufactured homes, or mobile homes.
         

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§ 44-18.1-3. State and local tax bases.

Through December 31, 2005, if a member state has local jurisdictions that levy a sales or use tax, all local jurisdictions in the state shall have a common tax base. After December 31, 2005, the tax base for local jurisdictions shall be identical to the state tax base unless otherwise prohibited by federal law. This section does not apply to sales or use taxes levied on the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.