R.I. Gen. Laws

R.I. Gen. Laws § 44-18-19

Collection of sales tax by retailer

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The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:

Amount of Sale Amount of Tax
$0.01 to $ .08 inclusive No Tax
.09 to .24 inclusive .01
.25 to .41 inclusive .02
.42 to .58 inclusive .03
.59 to .74 inclusive .04
.75 to .91 inclusive .05
.92 to 1.08 inclusive .06

and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:

Amount of Sale Amount of Tax
$ 0.01 to $ .07 inclusive No Tax
.08 to .21 inclusive .01
.22 to .35 inclusive .02
.36 to .49 inclusive .03
.50 to .64 inclusive .04
.65 to .78 inclusive .05
.79 to .92 inclusive .06
.93 to 1.07 inclusive .07

and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).

Notes of Decisions
Cited in 6 cases, 1959–2005 · leading case: Narragansett Indian Tribe of Rhode Island v. Rhode Island
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Narragansett Indian Tribe of Rhode Island v. Rhode Island (2003) rid · cites it 2× “R.I. Gen. Laws § 44-18-19. The excise tax imposes obligations on distributors,, dealers, 10 and consumers.”
Ahlburn v. Clark (1999) ri “Pursuant to § 44-18-19, a seller of publications subject to the sales tax: “shall add the tax hereby imposed to the sale price or charge, and when added the tax shall constitute a part of the price, or charge, [and] shall be a debt from the consumer or user to the retailer, and…”
Sportfisherman Charter, Inc. v. Norberg (1975) ri · cites it 2× “a retailer regularly engaged in the business of renting tangible personal property for a consideration may acquire the rental property tax-free by furnishing his supplier with a resale certificate prescribed by § 44-18-25, that such a retailer is obliged under § 44-19-1 to…”
Costello Bros. v. Pawtucket Institution for Savings (In re Melino Cigar & Candy Co.) (1982) rid “Law § 44-18-19. In that situation, the retail seller is specifically designated as a collector of the tax, R.”
Opinion to the Governor (1959) ri · cites it 2× “of 1959 which reads: ‘Notwithstanding the provisions of sections 44-18-19, 44-18-22 and 44-18-24, as amended, the sales or use tax on any motor vehicle shall not be added by the retailer to the sale price or charge but shall be paid directly by the purchaser to the tax…”
Narragansett Indian v. State of Rhode Islan (2005) ca1 “R.I. Gen. Laws § 44-18-19. Narragansett Indian Tribe v.”
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