Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-40.1

§ 44-18-40.1. Exemption for certain energy products.

Notwithstanding any provision of the general laws to the contrary, the gross receipts from the sale, storage, use or other consumption of electricity, steam and thermal energy which is produced, transmitted and/or sold by the Rhode Island economic development corporation are exempt from the taxes imposed by this chapter.

History of Section.
P.L. 1995, ch. 189, § 1.