Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-26.1

§ 44-18-26.1. “Demonstration boat” defined.

“Demonstration boat” includes:

(1) The act of demonstrating a boat’s designed use to potential retail buyers, dealers, distributors, or builders;

(2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration to the press, use for photographic session, use to generate editorial copy for advertisements, brochures, or owner manuals;

(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment suppliers, engine manufacturers, and other professionals or technicians with the purpose of improving product quality, performance, or salability;

(4) All equipment needed for normal operation or to demonstrate intended uses while engaged in boat promotion or improvement including required safety gear and electronics.

History of Section.
P.L. 1985, ch. 475, § 1.