§ 44-18.1-9 - State and local tax rates. - Rhode-island Statutes

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SECTION 44-18.1-9

§ 44-18.1-9 State and local tax rates.– (A) No member state shall have multiple state sales and use tax rates on itemsof personal property or services after December 31, 2005, except that a memberstate may impose a single additional rate, which may be zero, on food and foodingredients and drugs as defined by state law pursuant to the Agreement.

(B) A member state that has local jurisdictions that levy asales or use tax shall not have more than one local sales tax rate or more thanone local use tax rate per local jurisdiction. If the local jurisdiction leviesboth a sales tax and use tax, the local rates must be identical.

(C) The provisions of this section do not apply to sales oruse taxes levied on electricity, piped natural or artificial gas, or otherheating fuels delivered by the seller, or the retail sale or transfer of motorvehicles, aircraft, watercraft, modular homes, manufactured homes, or mobilehomes.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-9

SECTION 44-18.1-9

§ 44-18.1-9 State and local tax rates.– (A) No member state shall have multiple state sales and use tax rates on itemsof personal property or services after December 31, 2005, except that a memberstate may impose a single additional rate, which may be zero, on food and foodingredients and drugs as defined by state law pursuant to the Agreement.

(B) A member state that has local jurisdictions that levy asales or use tax shall not have more than one local sales tax rate or more thanone local use tax rate per local jurisdiction. If the local jurisdiction leviesboth a sales tax and use tax, the local rates must be identical.

(C) The provisions of this section do not apply to sales oruse taxes levied on electricity, piped natural or artificial gas, or otherheating fuels delivered by the seller, or the retail sale or transfer of motorvehicles, aircraft, watercraft, modular homes, manufactured homes, or mobilehomes.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-9

SECTION 44-18.1-9

§ 44-18.1-9 State and local tax rates.– (A) No member state shall have multiple state sales and use tax rates on itemsof personal property or services after December 31, 2005, except that a memberstate may impose a single additional rate, which may be zero, on food and foodingredients and drugs as defined by state law pursuant to the Agreement.

(B) A member state that has local jurisdictions that levy asales or use tax shall not have more than one local sales tax rate or more thanone local use tax rate per local jurisdiction. If the local jurisdiction leviesboth a sales tax and use tax, the local rates must be identical.

(C) The provisions of this section do not apply to sales oruse taxes levied on electricity, piped natural or artificial gas, or otherheating fuels delivered by the seller, or the retail sale or transfer of motorvehicles, aircraft, watercraft, modular homes, manufactured homes, or mobilehomes.