State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-34-1 > 31-34-1-1

SECTION 31-34.1-1

   § 31-34.1-1  Definitions. – The following words and phrases used in this chapter, for the purposes of thischapter, have the following meanings:

   (1) "Excise tax" means the tax imposed under chapter 34 oftitle 44.

   (2) "Gross receipts" means the total amount of money for thevalue of other consideration received by a renter of motor vehicles from motorvehicles rented in the state of Rhode Island. Gross receipts includes anycharges related to the rental including gas, insurance, etc. whether or not setout in separate contract.

   (3) "Motor vehicle" means a private passenger motor vehicledesigned to transport fifteen (15) or fewer passengers that is rented without adriver and is part of a fleet of five (5) or more passenger vehicles used forthat purpose, owned or leased by the same person or entity.

   (4) "Rental company" means any business entity engaged in thebusiness of renting motor vehicles in the state of Rhode Island.

   (5) "Rented in this state" means any vehicle if it is pickedup by or delivered to the renter in this state.

State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-34-1 > 31-34-1-1

SECTION 31-34.1-1

   § 31-34.1-1  Definitions. – The following words and phrases used in this chapter, for the purposes of thischapter, have the following meanings:

   (1) "Excise tax" means the tax imposed under chapter 34 oftitle 44.

   (2) "Gross receipts" means the total amount of money for thevalue of other consideration received by a renter of motor vehicles from motorvehicles rented in the state of Rhode Island. Gross receipts includes anycharges related to the rental including gas, insurance, etc. whether or not setout in separate contract.

   (3) "Motor vehicle" means a private passenger motor vehicledesigned to transport fifteen (15) or fewer passengers that is rented without adriver and is part of a fleet of five (5) or more passenger vehicles used forthat purpose, owned or leased by the same person or entity.

   (4) "Rental company" means any business entity engaged in thebusiness of renting motor vehicles in the state of Rhode Island.

   (5) "Rented in this state" means any vehicle if it is pickedup by or delivered to the renter in this state.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-34-1 > 31-34-1-1

SECTION 31-34.1-1

   § 31-34.1-1  Definitions. – The following words and phrases used in this chapter, for the purposes of thischapter, have the following meanings:

   (1) "Excise tax" means the tax imposed under chapter 34 oftitle 44.

   (2) "Gross receipts" means the total amount of money for thevalue of other consideration received by a renter of motor vehicles from motorvehicles rented in the state of Rhode Island. Gross receipts includes anycharges related to the rental including gas, insurance, etc. whether or not setout in separate contract.

   (3) "Motor vehicle" means a private passenger motor vehicledesigned to transport fifteen (15) or fewer passengers that is rented without adriver and is part of a fleet of five (5) or more passenger vehicles used forthat purpose, owned or leased by the same person or entity.

   (4) "Rental company" means any business entity engaged in thebusiness of renting motor vehicles in the state of Rhode Island.

   (5) "Rented in this state" means any vehicle if it is pickedup by or delivered to the renter in this state.