R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-18-8 (2026)

Retail sale or sale at retail defined

✓ current as of July 2026
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A “retail sale” or “sale at retail” means any sale, lease, or rentals of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, or services as defined in § 44-18-7.3 for any purpose other than resale, sublease, or subrent in the regular course of business. The sale of tangible personal property to be used for purposes of rental in the regular course of business is considered to be a sale for resale. In regard to telecommunications service as defined in § 44-18-7(9), retail sale does not include the purchase of telecommunications service by a telecommunications provider from another telecommunication provider for resale to the ultimate consumer; provided, that the purchaser submits to the seller a certificate attesting to the applicability of this exclusion, upon receipt of which the seller is relieved of any tax liability for the sale.

Notes of Decisions
Cited in 3 cases, 1975–1989 · leading case: Sportfisherman Charter, Inc. v. Norberg, 340 A.2d 143 (R.I. 1975).
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Sportfisherman Charter, Inc. v. Norberg, 340 A.2d 143 (R.I. 1975). · cites it 4× “" [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.”
Lily Truck Leasing Corp. v. Clark, 556 A.2d 565 (R.I. 1989). · cites it 2× “It should be noted that pursuant to § 44-18-8 a retail sale includes “rentals of tangible personal property.”
Mossberg-Hubbard Div. of Wanskuck v. Norberg, 432 A.2d 1176 (R.I. 1981). “The tax administrator argues that because the transfer of possession of the goods was accomplished in Rhode Island and because the vehicles used for delivery were at all times in the control of Moss-berg-Hubbard’s out-of-state customers, a taxable sale did occur within the…”
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