Rhode Island § 44-13-35 - Public Service Corporation Tax
Full text of Rhode Island Rhode Island General Laws § 44-13-35 — Public Service Corporation Tax, with citation guidance and answers to common questions.
§ 44-13-35. Public Service Corporation Tax
R.I. Gen. Laws § 44-13-35
§ 44-13-35. Gross earnings exempt from the public service corporation tax.
Notwithstanding the provisions of §§ 44-13-1 and 44-13-4, the gross earnings from the sale and from the storage, use or other consumption in this state of electricity and natural gas when purchased for the purpose of being manufactured into a finished product for resale, as further defined by § 44-18-30(7), are subject to the following public service corporation tax rates:
(1) In the case of every corporation whose principal business is manufacturing, selling, distributing and/or transmitting currents of electricity to be used for light, heat, or motive power, three percent (3%) of those gross earnings effective July 1, 1994; provided, that the rate shall be two percent (2%) effective July 1, 1995, one percent (1%) July 1, 1996, and zero percent (0%) effective July 1, 1997.
(2) In the case of every corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas, two percent (2%) of those gross earnings effective July 1, 1994; provided, that the rate shall be one percent (1%) effective July 1, 1995, and zero percent (0%) effective July 1, 1996.
History of Section.
P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-13-35
What does Rhode Island General Laws § 44-13-35 cover?
Section 44-13-35 ("Public Service Corporation Tax") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-13-35?
A common citation format is "Rhode Island General Laws § 44-13-35" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-13-35 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.