Advisors Research About Meet PRIA

Pricing Methodology Security Sign in

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

PRIA for Advisors
About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Rhode Island Administrative Code, Chapter 280-20-70

™

Your Policy Risk Impact Agent

Rhode Island/Administrative Code

← All Rhode Island coverage

Sales and Use Tax

61 sections in this chapter.

All chapters61 Ch 280-20-70, Sales and Use Tax61 Ch 250-120-05, Air Pollution Control47 Ch 216-40-05, Professional Licensing36 Ch 410-20-00, N/A27 Ch 216-40-10, Facilities Regulation23 Ch 510-00-00, N/A19 Ch 250-90-00, N/A17 Ch 230-20-05, Personal Lines - Automobile and Home…16 Ch 280-20-25, Business Corporation Tax16 Ch 216-40-20, Radiation15 Ch 230-20-30, Health Insurance15 Ch 280-20-20, Tax Credits/Deductions15 Ch 280-20-55, Personal Income Tax15 Ch 220-30-00, N/A14

61 sections·Filtered byCh 280-20-70✕

280-20-70-280-RICR-20-70-1 Streamlined Sales and Use Tax Agreement
7.8K chars
To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Ta…
Chapter 280-20-70Open chapter PDF ↗
280-20-70-280-RICR-20-70-10 Film Rentals
1.5K chars
To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Liabil…
Chapter 280-20-70Open chapter PDF ↗
280-20-70-280-RICR-20-70-11 Exemption of Sales by Writers, Composers and Artists

Showing 1–50 of 61

Page 1 of 2

← PreviousNext →

9.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-12 Record Requirements

11.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-13 Materialmen - Pay When Paid Remittance Method

4.5K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 t…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-14 Billboards and Signs

3.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Liabil…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-15 Delivery Charges

2.3K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Liabil…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-16 Florists

2.4K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Liabil…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-17 Promoters and Flea Markets

7.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 s…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-18 Vending Machines and Operators

2.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 M…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-19 Manufacturing, Property and Public Utilities Service Used In

12.8K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title19.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the regulation of Manufacturing, property and pu…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-2 Optional Service, Maintenance and Extended Warranty Contracts

4.8K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 prep…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-20 Films Generally

7.3K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 …

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)

14.6K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-22 Bad Debts

2.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 reg…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-23 Application of Tax at Time of Billing

1.4K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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. 2…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-24 Repairers, Reconditioners, and Recappers

4.9K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title24.1PurposeThis regulation implements R.I. Gen. Laws § 44-18.1. This regulation provides for the regulation of Tire Repairers, Reconditioners, and …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-25 Use Tax Generally

14.5K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 tax…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-26 Stone Cutters and Engravers

2.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title26.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides the regulation of sterilizing agents, stone cutters …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-27 Demonstration, Displays, and Display Containers

4.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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.…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-28 Motor Vehicle and Non-Motorized Vehicle Taxes

27.8K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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-…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-29 Damaged Goods and Returned Merchandise

3.0K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 ret…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-3 Bibles and Other Canonized Scriptures

1.5K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 pu…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-30 Bottles, Containers, and Labels

7.8K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-31 Packers, Loaders, Shippers, and Movers

2.0K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Pa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-32 Pollution Control Facilities

3.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title32.1PurposeThe Rhode Island sales and use tax law provides that tangible personal property purchased as a device, appliance or other installation (…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-33 Hazardous Waste Recycling, Reuse and Treatment

3.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 p…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-34 Telecommunications Service

7.9K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 computa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-35 Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers

3.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title35.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for Cellular Telephones, sold in Bundled Transactions …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-36 Pawnbrokers and Auctioneers

3.9K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title36.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax collection by pawnbrokers and auctioneer…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-37 Casual Sales Generally

11.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title37.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax collection for casual sales.37.2Authorit…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-38 Professional Services

7.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-39 Tax Exempt Organizations and Areas

11.6K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title39.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for Exempt Organizations.39.2AuthorityThis regulatio…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-4 Local Meals and Beverage Tax

27.0K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 admi…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-40 Commercial Fisherman and Fishing Vessels

6.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-41 Resale, Certificates, Wholesalers, Distributors, and Replacement Parts

7.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title41.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for resale transactions.41.2Au…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-42 Advertising Agencies and Materials

19.4K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title42.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for Advertising, Agencies and Materials. 42.2Authori…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-43 Gift Certificates and Premiums

2.9K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title43.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for the taxability of gift certificates, gifts, and pr…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-44 Nonresidents – Purchases by for use in Rhode Island

3.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-45 Out of State Retailers - Registration

8.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 computati…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-46 Computers and Related Systems

12.1K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 computa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-47 Drugs, Medicines, and Health Care Products

6.8K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 computa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-48 Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services

10.6K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 computa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-49 Trucks, Trailers and Buses – Interstate Carriers

5.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 computa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-5 Pet care services (except veterinary and testing laboratories services)

3.4K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 Computat…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-50 Commercial Farming and Related Items

7.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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), 4…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-51 Hotels and Other Accommodations

20.3K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 …

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-52 Beer, Wine and Liquor Dealer

1.3K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 sa…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-53 Newspapers and Periodicals

1.7K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation 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 pe…

Chapter 280-20-70Open chapter PDF ↗

280-20-70-280-RICR-20-70-54 Contractors and Subcontractors

11.2K chars

To view the official Final Regulation for accessibility and readability, click Download Regulation: Download Regulation My Page Title54.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for purchases by contractors a…

Chapter 280-20-70Open chapter PDF ↗