Rhode Island § 44-18-36 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-36 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-36. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-36
§ 44-18-36. Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax.
The storage, use, or other consumption in this state of the following is also exempted from the use tax:
(1) Property held by the purchaser in this state prior to July 1, 1947.
(2) Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use. For purposes of this section, “used outside of this state” does not include the mere removal of the property from the state of purchase to this state.
(3) Property purchased at retail, upon the sale of which the purchaser would be exempt by express specification from the sales tax imposed by this chapter, had the sale been otherwise subject to the tax.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 36; G.L. 1956, § 44-18-36; P.L. 1989, ch. 89, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-18-36
What does Rhode Island General Laws § 44-18-36 cover?
Section 44-18-36 ("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 § 44-18-36?
A common citation format is "Rhode Island General Laws § 44-18-36" (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 § 44-18-36 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.