Sales and Use Tax
61 sections in this chapter.
280-20-70-280-RICR-20-70-1 Streamlined Sales and Use Tax Agreement
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My Page Title1.1PurposeThis regulation implements R.I. Gen. Laws §§ 44-18.1-1 et seq. This Chapter provides for the Adoption of the Streamlined Sales and Use Tax Agreement (“SSUTA”). 1.2Authority This regulation is promulgated pursuant to R.I. Gen. Laws §§ 44-18.1-1 et seq., as a…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-10 Film Rentals
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My Page Title10.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of film rentals.10.2Autho…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-11 Exemption of Sales by Writers, Composers and Artists
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My Page Title11.1PurposeA.The purpose of this rule making is to implement R.I. Gen. Laws Chapters 44-18 and 44-19; specifically § 44-18-30(B), which provides an exemption for sales by writers, composers and artists. 11.2Authority A.These rules and regulations are promulgated purs…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-12 Record Requirements
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My Page Title12.1PurposeThe purpose of this regulation is to implement R.I. Gen. Laws Chapters 44-18 and 44-19, which provide for Sales and Use Taxes Liability and Computation and Sales and Use Taxes Enforcement and Collection specifically regarding records requirements. 12.2Auth…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-13 Materialmen - Pay When Paid Remittance Method
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My Page Title13.1PurposeRetailers of tangible personal property must remit tax on the entire amount of the gross receipts from a transaction on the return for the period in which the transaction takes place. The "pay when paid" provisions allows certain retailers of building mate…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-14 Billboards and Signs
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My Page Title14.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of billboards and signs. …
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-15 Delivery Charges
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My Page Title15.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of delivery charges. 15.2…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-16 Florists
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My Page Title16.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to the taxation of florists. 16.2Auth…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-17 Promoters and Flea Markets
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My Page Title17.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulations of promoters, the promotion of shows, and flea markets. 17.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amende…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-18 Vending Machines and Operators
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My Page Title18.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Vending Machines and Vending Machine Operators.18.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I.…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-19 Manufacturing, Property and Public Utilities Service Used In
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My Page Title19.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Manufacturing, property and public utility services, and sterilizing agents. 19.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Ch…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-2 Optional Service, Maintenance and Extended Warranty Contracts
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My Page Title2.1AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-1-4 and 44-19-33. The rules and regulations have been prepared in accordance with the requirements of R.I. Gen. Laws §§ 42-35-1 et seq. of the Rhode Island Administrative Procedu…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-20 Films Generally
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My Page Title20.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for Sales and Use Tax.20.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44-19-33. Add…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-21 Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes)
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My Page Title21.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18, 44-18.1, and 44-19. These Chapters provide for Sales and Use Tax Liability and Computation and Sales and Use Tax Enforcement and Collection in regard to rentals and leases of tangible personal prope…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-22 Bad Debts
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My Page Title22.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the treatment of Bad Debts.22.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-23 Application of Tax at Time of Billing
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My Page Title23.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the taxing of products at the time of billing. 23.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-24 Repairers, Reconditioners, and Recappers
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My Page Title24.1PurposeThis regulation implements R.I. Gen. Laws § 44-18.1. This regulation provides for the regulation of Tire Repairers, Reconditioners, and Recappers. 24.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws § 44-18.1 as amended, R.I. Gen. Laws §…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-25 Use Tax Generally
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My Page Title25.1Purpose This regulation implements R.I. Gen. Laws § 44-18.1. This regulation provides for the application and regulation of the various use taxes of the State of Rhode Island. 25.2Authority This regulation is promulgated pursuant to R.I. Gen. Laws § 44-18.1 as am…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-26 Stone Cutters and Engravers
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My Page Title26.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides the regulation of sterilizing agents, stone cutters and engravers.26.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Ge…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-27 Demonstration, Displays, and Display Containers
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My Page Title27.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Demonstration and Displays.27.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-28 Motor Vehicle and Non-Motorized Vehicle Taxes
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My Page Title28.1PurposeThe purpose of this regulations is to implement R.I. Gen. Laws Chapters 44-18 and 44-19 which provide for Tax on Motor Vehicles and Non-Motorized Vehicles which are sold, used, or stored in the State of Rhode Island.28.2AuthorityThese Rules and Regulations…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-29 Damaged Goods and Returned Merchandise
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My Page Title29.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. This regulation provides for the regulation of damaged goods and returned merchandise. 29.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-3 Bibles and Other Canonized Scriptures
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My Page Title3.1PurposeThis regulation implements R.I. Gen. Laws §§ 44-18 and 44-19 relating to Sales and Use Tax. 3.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44-19-33. Additionally, these…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-30 Bottles, Containers, and Labels
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My Page Title30.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Bottles, Containers and Labels. 30.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 4…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-31 Packers, Loaders, Shippers, and Movers
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My Page Title31.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Moving companies as well as Packers, Loaders, and Shippers. 31.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as …
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-32 Pollution Control Facilities
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My Page Title32.1PurposeThe Rhode Island sales and use tax law provides that tangible personal property purchased as a device, appliance or other installation (including supplies) for use in a facility primarily to aid in the control of the pollution or contamination of the water…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-33 Hazardous Waste Recycling, Reuse and Treatment
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My Page Title33.1PurposeThis regulation implements R.I. Gen. Laws 44-18-30(37). This regulation provides for the exemption from sales and use tax for tangible personal property and supplies used in on-site hazardous waste recycling, reuse, or treatment.33.2AuthorityThese rules an…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-34 Telecommunications Service
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My Page Title34.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These chapters provide for sales and use taxes liability and computation and sales and use taxes enforcement and collection in regard to telecommunications service.34.2AuthorityThis regula…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-35 Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers
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My Page Title35.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for Cellular Telephones, sold in Bundled Transactions and the Promotional Use of Cellular Telephones by carriers. 35.2AuthorityThis regulation is promulgated pursuant to R.I.…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-36 Pawnbrokers and Auctioneers
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My Page Title36.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax collection by pawnbrokers and auctioneers.36.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, as amended, R.I. Gen. Laws §§ 44…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-37 Casual Sales Generally
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My Page Title37.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax collection for casual sales.37.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18-1 a…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-38 Professional Services
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My Page Title38.1PurposeThis regulation implements Chapter 44-18.1 of the Rhode Island General Laws (R.I. Gen. Laws). This regulation provides for Professional Services.38.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws § 44-18.1, as amended, R.I. Gen. Laws §§…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-39 Tax Exempt Organizations and Areas
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My Page Title39.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for Exempt Organizations.39.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44-19-33…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-4 Local Meals and Beverage Tax
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My Page Title4.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-18-18.1. This section imposes a Local Meals and Beverage Tax that is to be administered and collected in conjunction with the State Sales and Use Tax. These rules also govern the regulation provides …
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-40 Commercial Fisherman and Fishing Vessels
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My Page Title40.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for the application of sales and use tax to commercial fishing activities.40.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18 as amended, R.I…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-41 Resale, Certificates, Wholesalers, Distributors, and Replacement Parts
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My Page Title41.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for resale transactions.41.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18 as amended, R.I. Gen. Laws §§ 44-1-4, 44-…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-42 Advertising Agencies and Materials
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My Page Title42.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for Advertising, Agencies and Materials. 42.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-43 Gift Certificates and Premiums
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My Page Title43.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for the taxability of gift certificates, gifts, and premiums under the sales tax.43.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I. Ge…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-44 Nonresidents – Purchases by for use in Rhode Island
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My Page Title44.1PurposeThis regulation implements R.I. Gen. Laws § 44-18-36. This regulation provides for the sales and use tax liability of purchases made by nonresidents outside of Rhode Island.44.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws §§ 44-18-36,…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-45 Out of State Retailers - Registration
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My Page Title45.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for sales and use tax liability and computation and sales and use tax enforcement and collection in regard to registration of retailers to collect and remit Rhode Is…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-46 Computers and Related Systems
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My Page Title46.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for sales and use taxes liability and computation and sales and use taxes enforcement and collection in regard to computers, software, and related systems.46.2Author…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-47 Drugs, Medicines, and Health Care Products
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My Page Title47.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for sales and use taxes liability and computation and sales and use taxes enforcement and collection in regard to drugs, medicines, marijuana for medical use, dietar…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-48 Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services
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My Page Title48.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for sales and use taxes liability and computation, and sales and use taxes enforcement and collection in regard to taxicab, limousine, charter bus, and other ground …
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-49 Trucks, Trailers and Buses – Interstate Carriers
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My Page Title49.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for sales and use taxes liability and computation and sales and use taxes enforcement and Collection in regard to trucks, trailers and buses – interstate carriers.49…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-5 Pet care services (except veterinary and testing laboratories services)
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My Page Title5.1PurposeThis regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for Sales and Use Taxes Liability and Computation, and Sales and Use Taxes Enforcement and Collection, in regard to taxation of pet care services (except veterinary a…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-50 Commercial Farming and Related Items
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My Page Title50.1PurposeThe purpose of this rule making is to implement R.I. Gen. Laws Chapters 44-18 and 44-19. Specifically, R.I. Gen. Laws §§ 44-18-30(32), 44-18-30(44), 44-18-30(53), 44-18-30(61) and 44-18-30(63), which provides an exemption for farm equipment and farm struct…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-51 Hotels and Other Accommodations
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My Page Title51.1Purpose This regulation implements R.I. Gen. Laws Chapters 44-18, 44-19, and 42-63.1. These Chapters provide for sales and use taxes liability and computation and sales and use taxes enforcement and collection in regard to room rentals – by hotels, rooming homes,…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-52 Beer, Wine and Liquor Dealer
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My Page Title52.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax computation for beer, wine and liquor sales.52.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I. Gen. Laws §§ 44-1-4, 44-1…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-53 Newspapers and Periodicals
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My Page Title53.1PurposeThis regulation implements R.I. Gen. Laws § 44-18-30(2). This regulation provides for sales tax liability for sales of newspapers and periodicals.53.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws §§ 44-18-30(2), 44-1-4, 44-18.1-1 and 4…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-54 Contractors and Subcontractors
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My Page Title54.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for purchases by contractors and subcontractors.54.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I. Gen. Laws §…
Chapter 280-20-70Open chapter PDF ↗