It is presumed that all gross receipts are subject to the sales tax, and that the
use of all tangible personal property, or prewritten computer software delivered electronically
or by load and leave, or vendor-hosted prewritten computer software, or specified
digital products, or services as defined in § 44-18-7.3, are subject to the use tax, and that all tangible personal property, or prewritten
computer software delivered electronically or by load and leave, or vendor-hosted
prewritten computer software, or specified digital products, or services as defined
in § 44-18-7.3, sold or in processing or intended for delivery or delivered in this state is sold
or delivered for storage, use, or other consumption in this state, until the contrary
is established to the satisfaction of the tax administrator. The burden of proving
the contrary is upon the person who makes the sale and the purchaser, unless the person
who makes the sale takes from the purchaser a certificate to the effect that the purchase
was for resale. The certificate shall contain any information and be in the form that
the tax administrator may require.
Notes of Decisions
Correia v. Norberg, 391 A.2d 94 (R.I. 1978).
· cites it 5× “The respondent answered that under §44-18-25 the taxpayer has the burden of proving that sales disallowed as exemptions, such as the interstate sales in question, are not subject to the sales tax.”
G. H. Waterman & Co. v. Norberg, 412 A.2d 1132 (R.I. 1980).
· cites it 3× “” In addition we note that § 44-18-25 of the sales-and-use-tax law creates a statutory presumption in favor of respondent’s position respecting petitioner’s acquisition of the antique cars.”
Dart Indus., Inc. v. Clark, 696 A.2d 306 (R.I. 1997).
“Under § 44-18-25, there is a statutory presumption that *310 “the use of all tangible personal property is subject to the use tax, and that all tangible personal property sold or in processing or intended for delivery or delivered in this state is sold or delivered for storage,…”
Sportfisherman Charter, Inc. v. Norberg, 340 A.2d 143 (R.I. 1975).
· cites it 2× “1956 (1970 Reenactment) § 44-18-7(A) includes a rental or lease of tangible personal property, [1] that 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…”
Keystone Auto Leasing, Inc. v. Norberg, 486 A.2d 613 (R.I. 1985).
“In the present situation, petitioners contend that they are not obligated to pay the taxes under § 44-18-31, which provides: “There shall be exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to the…”
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