§ 44-18-13. Gross receipts defined.
“Gross receipts” means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 12; G.L. 1956, § 44-18-13; P.L. 1977, ch. 135, § 1;
P.L. 2006, ch. 246, art. 30, § 9.