TITLE 44
Taxation

CHAPTER 44-18
Sales and Use Taxes – Liability and Computation

SECTION 44-18-18


§ 44-18-18 Sales tax imposed.

A tax is imposed upon sales at retail in this state including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at the time and in the manner provided. Excluded from this tax are those living quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for the living quarters which lease covers a rental period of twelve (12) months or more. In recognition of the work being performed by the streamlined sales and use tax governing board, upon passage of any federal law that authorizes states to require remote sellers to collect and remit sales and use taxes, the rate imposed under this section shall be reduced from seven percent (7%) to six and one-half percent (6.5%). The six and one-half percent (6.5%) rate shall take effect on the date that the state requires remote sellers to collect and remit sale and use taxes.

History of Section.
(P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-18; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1959, ch. 169, art. 3, § 1; P.L. 1960, ch. 64, § 1; P.L. 1964, ch. 234, § 1; P.L. 1965, ch. 232, art. 4, § 1; P.L. 1967, ch. 179, art. 2, § 5; P.L. 1976, ch. 198, art. 4, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1986, ch. 385, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1; P.L. 2011, ch. 151, art. 19, § 26; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63.)