Rhode Island § 44-18-19 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-19 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-19. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-19
§ 44-18-19. Collection of sales tax by retailer.
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%).
History of Section.
P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch.
3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2,
§ 1; P.L. 1955, ch. 3521, art. 2, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956,
§ 44-18-19; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L.
1964, ch. 234, § 2; P.L. 1967, ch. 179, art. 2, § 6; P.L. 1976, ch. 198, art. IV,
§ 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991,
ch. 6, art. 4, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-18-19
What does Rhode Island General Laws § 44-18-19 cover?
Section 44-18-19 ("Sales and Use Taxes — Liability and Computation") 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 § 44-18-19?
A common citation format is "Rhode Island General Laws § 44-18-19" (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 § 44-18-19 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.