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-20-70-25.6 - Taxes Imposed on Consumers

A. Gross receipts subject to sales tax and the sales price subject to use tax do not include the amount of any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale or similar document given to the purchaser.

B. Gross receipts subject to sales tax and the sales price subject to use tax include the amount of any manufacturer's, importer's or retailer's excise tax included in the prices of the property sold and it is immaterial whether or not the amount of such tax is stated as a separate charge.