(a) “Sales price” applies to the measure subject to sales tax and means the total amount
of consideration, including cash, credit, property, and services, for which personal
property or services are sold, leased, or rented, valued in money, whether received
in money or otherwise, without any deduction for the following:
(i) The seller’s cost of the property sold;
(ii) The cost of materials used, labor or service cost, interest, losses, all costs of
transportation to the seller, all taxes imposed on the seller, and any other expense
of the seller;
(iii) Charges by the seller for any services necessary to complete the sale, other than
delivery and installation charges;
(iv) Delivery charges, as defined in § 44-18-7.1(i);
(v) Credit for any trade-in, as determined by state law; or
(vi) The amount charged for services, as defined in § 44-18-7.3.
(b) “Sales price” shall not include:
(i) Discounts, including cash, term, or coupons that are not reimbursed by a third party
that are allowed by a seller and taken by a purchaser on a sale;
(ii) The amount charged for labor or services rendered in installing or applying the property
sold when the charge is separately stated by the retailer to the purchaser; provided
that in transactions subject to the provisions of this chapter the retailer shall
separately state such charge when requested by the purchaser and, further, the failure
to separately state such charge when requested may be restrained in the same manner
as other unlawful acts or practices prescribed in chapter 13.1 of title 6.
(iii) Interest, financing, and carrying charges from credit extended on the sale of personal
property or services, if the amount is separately stated on the invoice, bill of sale
or similar document given to the purchaser; and
(iv) Any taxes legally imposed directly on the consumer that are separately stated on the
invoice, bill of sale or similar document given to the purchaser.
(v) Manufacturer rebates allowed on the sale of motor vehicles.
(c) “Sales price” shall include consideration received by the seller from third parties
if:
(i) The seller actually receives consideration from a party other than the purchaser and
the consideration is directly related to a price reduction or discount on the sale;
(ii) The seller has an obligation to pass the price reduction or discount through to the
purchaser;
(iii) The amount of the consideration attributable to the sale is fixed and determinable
by the seller at the time of the sale of the item to the purchaser; and
(iv) One of the following criteria is met:
(A) The purchaser presents a coupon, certificate or other documentation to the seller
to claim a price reduction or discount where the coupon, certificate or documentation
is authorized, distributed or granted by a third party with the understanding that
the third party will reimburse any seller to whom the coupon, certificate or documentation
is presented;
(B) The purchaser identifies himself or herself to the seller as a member of a group or
organization entitled to a price reduction or discount (a “preferred customer” card
that is available to any patron does not constitute membership in such a group), or
(C) The price reduction or discount is identified as a third party price reduction or
discount on the invoice received by the purchaser or on a coupon, certificate or other
documentation presented by the purchaser.
Notes of Decisions
Rice Mach., Inc. v. Norberg, 391 A.2d 66 (R.I. 1978).
· cites it 18× “1956 (1970 Reenactment) §44-18-12(E), exempts from the sales tax “[Transportation charges separately stated, if the transportation occurs after the purchase of the property is made.”
New England Tel. & Tel. Co. v. Clark, 624 A.2d 298 (R.I. 1993).
· cites it 7× “1956 (1988 Reenactment) § 44-18-12. The engineering services involved in this dispute are associated with updating certain central-office locations of NET.”
Long v. Dell, Inc., 984 A.2d 1074 (R.I. 2009).
· cites it 2× “30, § 21, becoming effective on January 1, 2007 and replaced with a new statute, § 44-18-12(a)(iv) whereby both "shipping” and "shipping and handling” charges are taxable (incorporating terms via reference to § 44-18-7.”
Herald Press, Inc. v. Norberg, 405 A.2d 1171 (R.I. 1979).
· cites it 3× “In making this determination we note that under §44-18-12 “sale price” does not include the “amount charged for property returned by customers upon rescission of the contract of sale” when the full amount is refunded and the property returned within 120 days.”
Rhode Island CATV Corp. v. Clark, 541 A.2d 462 (R.I. 1988).
· cites it 11× “) Section 44-18-12. However, exempted from the definition of “sale price,” as relied upon by the trial judge, is “[t]he amount charged for labor or services rendered in installing or applying the property sold * * * when such charge is separately stated by the retailer to the…”
Coachman, Inc. v. Norberg, 397 A.2d 1320 (R.I. 1979).
· cites it 2× “” Section 44-18-12 defines sale price as “the total amount for which tangible personal property is sold * * * including * * * [a]ny services that are a part of the sale, valued in money, whether paid in money or otherwise * * * [a]ll receipts, cash, credits, and property of any…”
Correia v. Norberg, 391 A.2d 94 (R.I. 1978).
“1956 (1970 Reenactment) §44-18-12 “[t]he amount charged for labor or services rendered in installing or applying * * * property sold » * » when *796 such charge is separately stated” is not included within the definition of “sale price” and therefore not subject to the sales tax…”
Keystone Auto Leasing, Inc. v. Norberg, 486 A.2d 613 (R.I. 1985).
· cites it 3× “The administrator relies on § 44-18-12, as amended by P.L.1981, ch. 151, § 1, and subdivision A thereof for the the proposition that the ancillary sales were a service that became part of the total sales price subject to taxation.”
Hasbro Indus., Inc. v. Norberg, 487 A.2d 124 (R.I. 1985).
“General Laws 1956 (1980 Reenactment) § 44-18-12, which defines “ ‘[s]ale price’ ” as the total amount for which tangible property is sold, includes “[a]ny services that are a part of the sale, valued in money * * * )) Although we reject the claim that the sale of the mechanicals…”
Ernest Barone v. State of Rhode Island, 93 A.3d 938 (R.I. 2014).
· cites it 3× “In his complaint, plaintiff challenged the applicability of § 44-18-12 on both constitutional and statutory grounds in the wake of the tax administrator’s denial of his claim for a refund.”
— R.I. Gen. Laws § 44-18-12(0) — 1 case
Rhode Island CATV Corp. v. Clark, 541 A.2d 462 (R.I. 1988).
“) Section 44-18-12. However, exempted from the definition of “sale price,” as relied upon by the trial judge, is “[t]he amount charged for labor or services rendered in installing or applying the property sold * * * when such charge is separately stated by the retailer to the…”
— R.I. Gen. Laws § 44-18-12(A) — 1 case
Keystone Auto Leasing, Inc. v. Norberg, 486 A.2d 613 (R.I. 1985).
“The administrator relies on § 44-18-12, as amended by P.L.1981, ch. 151, § 1, and subdivision A thereof for the the proposition that the ancillary sales were a service that became part of the total sales price subject to taxation.”
— R.I. Gen. Laws § 44-18-12(B) — 1 case
Herald Press, Inc. v. Norberg, 405 A.2d 1171 (R.I. 1979).
“In making this determination we note that under §44-18-12 “sale price” does not include the “amount charged for property returned by customers upon rescission of the contract of sale” when the full amount is refunded and the property returned within 120 days.”
— R.I. Gen. Laws § 44-18-12(C) — 1 case
Rhode Island CATV Corp. v. Clark, 541 A.2d 462 (R.I. 1988).
“) Section 44-18-12. However, exempted from the definition of “sale price,” as relied upon by the trial judge, is “[t]he amount charged for labor or services rendered in installing or applying the property sold * * * when such charge is separately stated by the retailer to the…”
— R.I. Gen. Laws § 44-18-12(E) — 1 case
Rice Mach., Inc. v. Norberg, 391 A.2d 66 (R.I. 1978).
“1956 (1970 Reenactment) §44-18-12(E), exempts from the sales tax “[Transportation charges separately stated, if the transportation occurs after the purchase of the property is made.”
— R.I. Gen. Laws § 44-18-12(a) — 1 case
Ernest Barone v. State of Rhode Island, 93 A.3d 938 (R.I. 2014).
“In his complaint, plaintiff challenged the applicability of § 44-18-12 on both constitutional and statutory grounds in the wake of the tax administrator’s denial of his claim for a refund.”
— R.I. Gen. Laws § 44-18-12(a)(iv) — 1 case
Long v. Dell, Inc., 984 A.2d 1074 (R.I. 2009).
“30, § 21, becoming effective on January 1, 2007 and replaced with a new statute, § 44-18-12(a)(iv) whereby both "shipping” and "shipping and handling” charges are taxable (incorporating terms via reference to § 44-18-7.”
— R.I. Gen. Laws § 44-18-12(a)(l) — 1 case
— R.I. Gen. Laws § 44-18-12(b)(5) — 1 case
Long v. Dell, Inc., 984 A.2d 1074 (R.I. 2009).
“30, § 21, becoming effective on January 1, 2007 and replaced with a new statute, § 44-18-12(a)(iv) whereby both "shipping” and "shipping and handling” charges are taxable (incorporating terms via reference to § 44-18-7.”
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