Section 45-46-242 - Definitions.
As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40–23–1, 40–23–2, 40–23–3, 40–23–4, 40–23–60, 40–23–61, 40–23–62, and 40–23–63.