Rhode Island § 44-18-32 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-32 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-32. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-32
§ 44-18-32. Sales to federal contractors.
The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, except insofar as the imposition of a sales tax would violate the provisions of the Constitution of the United States.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-32.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-18-32
What does Rhode Island General Laws § 44-18-32 cover?
Section 44-18-32 ("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 § 44-18-32?
A common citation format is "Rhode Island General Laws § 44-18-32" (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 § 44-18-32 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.