Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 25 - Use Tax Generally (280-RICR-20-70-25)
Section 280-RICR-20-70-25.5 - Definitions
Universal Citation: 280 RI Code of Rules 20 70 25.5
Current through September 18, 2024
A. "Use tax" means:
1. An excise tax imposed on the storage, use,
or other consumption in this state of tangible personal property, including a
motor vehicle, or a trailer, purchased from any retailer, or prewritten
computer software delivered electronically or by load and leave, and/or package
tour and scenic and sightseeing transportation services at the rate of tax as
provided in R.I. Gen. Laws §
44-18-20.
2. An excise tax is imposed on the storage,
use, or other consumption in this state of a motor vehicle, or a trailer
purchased from other than a licensed motor vehicle dealer or other than a
retailer of or trailers respectively, at the rate tax as provided in R.I. Gen.
Laws §
44-18-20.
B. "Trailer" as used in this section and in R.I. Gen. Laws § 44-18-21 means and includes those defined in R.I. Gen. Laws § 31-1-5 and also includes boat trailers, camping trailers, house trailers, and mobile homes.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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