§ 44-18.1-3 - State and local tax bases. - Rhode Island Statutes

SECTION 44-18.1-3

   § 44-18.1-3  State and local tax bases.– Through December 31, 2005, if a member state has local jurisdictions that levya sales or use tax, all local jurisdictions in the state shall have a commontax base. After December 31, 2005, the tax base for local jurisdictions shallbe identical to the state tax base unless otherwise prohibited by federal law.This section does not apply to sales or use taxes levied on the retail sale ortransfer of motor vehicles, aircraft, watercraft, modular homes, manufacturedhomes, or mobile homes.