Rhode Island General Laws 44-18-32. Sales to federal contractors
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The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, except insofar as the imposition of a sales tax would violate the provisions of the Constitution of the United States.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-32.
Terms Used In Rhode Island General Laws 44-18-32
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8