Rhode Island § 44-18-2 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-2 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-2. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-2
§ 44-18-2. Declaration of necessity.
The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to the several cities and towns now confronted with financial crisis, have created an increased burden on the finances of the state. To the end that adequate funds are available to the state government to enable it to meet these newly adopted obligations, without impairing the ability of the state to fulfill its existing obligations, a revision of the tax structure is unavoidable. The enactment of the provisions of chapters 18 and 19 of this title is declared to be necessary to enable the state to carry out the provisions of chapter 7 of title 16.
History of Section.
P.L. 1947, ch. 1887, art. 9, part 3, § 1; G.L. 1956, § 44-18-2; P.L. 1988, ch. 84,
§ 96.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-18-2
What does Rhode Island General Laws § 44-18-2 cover?
Section 44-18-2 ("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 § 44-18-2?
A common citation format is "Rhode Island General Laws § 44-18-2" (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 § 44-18-2 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.