Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-31

§ 44-18-31. Exemption of sales to federal government.

There is exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to the United States, its agencies and instrumentalities.

History of Section.
P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-31.