Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-17

§ 44-18-17. “State” defined.

“In this state” or “in the state” means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America.

History of Section.
P.L. 1947, ch. 1887, art. 2, § 16; G.L. 1956, § 44-18-17; P.L. 2006, ch. 246, art. 30, § 9.