SECTION 45-55-243.02 Applicability of state sales tax statutes.
The taxes levied in Section 45–55–243.01 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax statutes, except where inapplicable or where here in otherwise provided, including all provisions of the state sales tax statutes for enforcement and collection of taxes.
(Act 2007–371, p. 727, § 4.)