Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-6

§ 44-18-6. Person defined.

“Person” includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.

History of Section.
P.L. 1947, ch. 1887, art. 2, § 5; G.L. 1956, § 44-18-6; P.L. 2006, ch. 246, art. 30, § 9.