§ 44-18-18 - Sales tax imposed.
SECTION 44-18-18
§ 44-18-18 Sales tax imposed. – A tax is imposed upon sales at retail in this state including charges forrentals of living quarters in hotels, rooming houses, or tourist camps, at therate of six percent (6%) of the gross receipts of the retailer from the salesor rental charges; provided, that the tax imposed on charges for the rentalsapplies only to the first period of not exceeding thirty (30) consecutivecalendar days of each rental; provided, further, that for the period commencingJuly 1, 1990, the tax rate is seven percent (7%). The tax is paid to the taxadministrator by the retailer at the time and in the manner provided. Excludedfrom this tax are those living quarters in hotels, rooming houses, or touristcamps for which the occupant has a written lease for the living quarters whichlease covers a rental period of twelve (12) months or more.