Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-9

§ 44-18-9. “Storage” defined.

“Storage” includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.

History of Section.
P.L. 1947, ch. 1887, art. 2, § 8; G.L. 1956, § 44-18-9.