A tax is imposed upon sales at retail in this state, including charges for rentals
of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts
of the retailer from the sales or rental charges; provided, that the tax imposed on
charges for the rentals applies only to the first period of not exceeding thirty (30)
consecutive calendar days of each rental; provided, further, that for the period commencing
July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator
by the retailer at the time and in the manner provided. Excluded from this tax are
those living quarters in hotels, rooming houses, or tourist camps for which the occupant
has a written lease for the living quarters which lease covers a rental period of
twelve (12) months or more.
Notes of Decisions
Nicholas T. Long v. Dell, Inc., 93 A.3d 988 (R.I. 2014).
· cites it 4× “1956 § 44-19-12 (10 percent penalty for deficiency “due to negligence or intentional disregard of [sales and use tax provisions]”); § 44-19-31 (A retailer may be, “in addition to any other penalties in this chapter or elsewhere prescribed, guilty of a felony, punishment for…”
In Re Advisory Opinion to the Governor (Depco), 593 A.2d 943 (R.I. 1991).
· cites it 2× “Laws § 42-116-31 and funded by a portion of the sales tax established in R.I. Gen. Laws § 44-18-18 provided the Corporation issues its bonds and notes on the basis that deposit of such sales tax revenues in the Special Revenue Fund is subject to an annual appropriation being…”
Dart Indus., Inc. v. Clark, 696 A.2d 306 (R.I. 1997).
· cites it 4× “The use tax, imposed by § 44-18-20, is a complement to Rhode Island’s sales tax, imposed by § 44-18-18. The sales tax applies to “sales at retail in this state.”
Correia v. Norberg, 391 A.2d 94 (R.I. 1978).
· cites it 2× “Looking to the record, we see that the notice of hearing sent by respondent to petitioner identifies the basic statutory provision that imposes sales tax on retail sales, §44-18-18. It also refers to the purpose of the hearing which afforded petitioner the opportunity to present…”
Sportfisherman Charter, Inc. v. Norberg, 340 A.2d 143 (R.I. 1975).
· cites it 6× “" [2] General Laws 1956 (1970 Reenactment) § 44-18-18 imposes a sales tax on sales at retail, defined in § 44-18-8 as sales for any purpose, other than resale, in the regular course of business.”
Potowomut Golf Club, Inc. v. Norberg, 337 A.2d 226 (R.I. 1975).
· cites it 2× “Section 44-18-18. “Gross receipts” comprise the total amount received in respect of the sale price of the retail sales of all retailers.”
Coachman, Inc. v. Norberg, 397 A.2d 1320 (R.I. 1979).
“1956 (1970 Reenactment) §44-18-18 imposes a tax upon sales at retail measured by the gross receipts of the retailer from such sales.”
Rhode Island CATV Corp. v. Clark, 541 A.2d 462 (R.I. 1988).
· cites it 2× “1956 (1980 Reenactment) § 44-18-18. The taxpayers paid the assessed deficiencies and requested a hearing to contest the matter.”
Keystone Auto Leasing, Inc. v. Norberg, 486 A.2d 613 (R.I. 1985).
“” The District Court judge was of the opinion that the automobile rental, fuel, and insurance constituted one transaction taxable under § 44-18-18. That section imposes a tax upon sales at retail measured by the gross receipts of the retailer from such sales.”
Opinion to the Governor, 153 A.2d 168 (R.I. 1959).
· cites it 2× “s such as boats and trailers which, like motor vehicles, are also1 required to be registered under state law) from the obligation of adding, collecting and remitting the sales tax on motor vehicles, constitute such preferential or other special treatment of motor vehicle dealers…”
Kayrouz v. Rhode Island Depositors Econ. Prot. Corp. ex rel. Sundlun, 593 A.2d 943 (R.I. 1991).
· cites it 2× “Laws § 42-116-31 and funded by a portion of the sales tax established in R.I. Gen. Laws § 44-18-18 provided the Corporation issues its bonds and notes on the basis that deposit of such sales tax revenues in the Special Revenue Fund is subject to an annual appropriation being…”
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