Rhode Island § 44-18-22 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-22 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-22. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-22
§ 44-18-22. Collection of use tax by retailer.
Every retailer engaging in business in this state and making sales of 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, for storage, use, or other consumption in this state, not exempted under this chapter shall, at the time of making the sales, or if the storage, use, or other consumption of the tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, is not then taxable under this chapter, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt in the manner and form prescribed by the tax administrator.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1951, ch. 2733, art. 2, § 2; P.L. 1952, ch.
3026, art. 2, § 2; P.L. 1953, ch. 3150, art. 2, § 2; P.L. 1954, ch. 3254, art. 2,
§ 2; P.L. 1955, ch. 3521, art. 2, § 2; P.L. 1956, ch. 3739, art. 2, § 2; P.L. 1956,
ch. 3800, § 1; G.L. 1956, § 44-18-22; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958,
ch. 17, art. 7, § 1; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21,
§ 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-18-22
What does Rhode Island General Laws § 44-18-22 cover?
Section 44-18-22 ("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 § 44-18-22?
A common citation format is "Rhode Island General Laws § 44-18-22" (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 § 44-18-22 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.