Rhode Island General Laws Title 44. Taxation § 44-18.1-28. Library of definitions

(A) If a term defined in the Library of Definitions appears in a member state's sales and use tax statutes or administrative rules or regulations, the member state shall enact of adopt the Library definition of the term in its statutes or administrative rules or regulations in substantially the same language as the Library definition.

(B) A member state shall not use a Library definition in its sales or use tax statutes or administrative rules or regulations that is contrary to the meaning of the Library definition.

(C) Except as specifically provided in § 44-18.1-16 and the Library of Definitions, a member state shall impose a sales or use tax on all products or services included within each definition or exempt from sales or use tax all products or services within each definition.