Rhode Island General Laws Title 31. Motor and Other Vehicles § 31-34.1-1. Definitions

(1) “ Excise tax” means the tax imposed under chapter 34 of title 44.

(2) “ Gross receipts” means the total amount of money for the value of other consideration received by a renter of motor vehicles from motor vehicles rented in the state of Rhode Island. Gross receipts includes any charges related to the rental including gas, insurance, etc. whether or not set out in separate contract.

(3) “ Motor vehicle” means a private passenger motor vehicle designed to transport fifteen (15) or fewer passengers that is rented without a driver and is part of a fleet of five (5) or more passenger vehicles used for that purpose, owned or leased by the same person or entity.

(4) “ Rental company” means any business entity engaged in the business of renting motor vehicles in the state of Rhode Island.

(5) “ Rented in this state” means any vehicle if it is picked up by or delivered to the renter in this state.