§ 44-18-30.A - Exemption or credit where sales or use taxes were paid in other jurisdictions. - Rhode Island Statutes

SECTION 44-18-30.A

   § 44-18-30.A  Exemption or credit wheresales or use taxes were paid in other jurisdictions. – (a) The use tax provisions of this chapter do not apply in respect to the use,storage, or consumption in this state of tangible personal property purchasedat retail sale outside the state where the purchaser has paid a sales or usetax equal to or greater than the amount imposed by this chapter in anothertaxing jurisdiction, the proof of payment of the tax to be according to rulesand regulations made by the tax administrator. If the amount of tax paid inanother taxing jurisdiction is not equal to or greater than the amount of taximposed by this chapter, then the purchaser pays to the tax administrator anamount sufficient to make the tax paid in the other taxing jurisdiction and inthis state equal to the amount imposed by this chapter.

   (b) The use tax provisions of this chapter do not apply inrespect to the use, storage, or consumption in this state of a motor vehiclepurchased in this state where the purchaser is a member of the armed forces ofthe United States on active duty who is stationed outside Rhode Island incompliance with military or naval orders and where the purchaser has paid asales or use tax equal to or greater than the amount imposed by this chapter inanother taxing jurisdiction, the proof of payment of the tax to be according torules and regulations made by the tax administrator. If the amount of tax paidin another taxing jurisdiction is not equal to or greater than the amount oftax imposed by this chapter, then the purchaser pays to the tax administratoran amount sufficient to make the tax paid in the other taxing jurisdiction andin this state equal to the amount imposed by this chapter.