Rhode Island § 44-18-8 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-8 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-8. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-8
§ 44-18-8. Retail sale or sale at retail defined.
A “retail sale” or “sale at retail” means any sale, lease, or rentals of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, or services as defined in § 44-18-7.3 for any purpose other than resale, sublease, or subrent in the regular course of business. The sale of tangible personal property to be used for purposes of rental in the regular course of business is considered to be a sale for resale. In regard to telecommunications service as defined in § 44-18-7(9), retail sale does not include the purchase of telecommunications service by a telecommunications provider from another telecommunication provider for resale to the ultimate consumer; provided, that the purchaser submits to the seller a certificate attesting to the applicability of this exclusion, upon receipt of which the seller is relieved of any tax liability for the sale.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 7; G.L. 1956, § 44-18-8; P.L. 1967, ch. 179, art. 2,
§ 2; P.L. 1977, ch. 135, § 1; P.L. 1989, ch. 126, art. 44, § 1; P.L. 2006, ch. 246,
art. 30, § 9; P.L. 2007, ch. 6, § 4; 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 § 44-18-8
What does Rhode Island General Laws § 44-18-8 cover?
Section 44-18-8 ("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 § 44-18-8?
A common citation format is "Rhode Island General Laws § 44-18-8" (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 § 44-18-8 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.