§ 44-18-15.1 - "Promoter" and "show" defined – Duty of promoter to collect tax. - Rhode Island Statutes

SECTION 44-18-15.1

   § 44-18-15.1  "Promoter" and "show" defined– Duty of promoter to collect tax. – (a) "Promoter" means any person who for consideration rents or leases space toany person for the display and sale of tangible personal property, services, orfood and drink subject to tax, at a show, or who operates a show.

   (b) "Show" means a flea market, craft show, antique show,coin show, stamp show, comic book show, fair, and any other show of a temporarynature, regardless of whether conducted at the same location for an extendedperiod of time, excluding, however, trade shows sponsored or promoted by anindustry, trade, or professional association or society which are open only toindustry, trade, professional association, or society related persons and notto the general public.

   (c) The promoter of a show is charged with the duty ofcollecting the sales tax from each out of state person who rents or leasesspace from the promoter for the display and sale of tangible personal property,services, or food and drink subject to tax at a show.