Sales and Use Tax
61 sections in this chapter.
280-20-70-280-RICR-20-70-55 Conveyor Systems and Elevator Installations
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My Page Title55.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for the sales of conveyor systems and elevator installations.55.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-56 Coupons – Discounted Selling Price - Buydowns
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My Page Title56.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for purchases that involve coupons, discounted selling prices, or buydowns.56.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chap…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-57 Television Service, Telegraph, Water, Gas, Electricity, and Steam
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My Page Title57.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for television service, telegraph, water, gas, electricity, and steam.57.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 4…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-58 Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax
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My Page Title58.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for the cancellation and amendment of a sales tax permit or of a certificate of authority to collect the use tax. 58.2AuthorityThis regulation is promulgated pursuant to R.I.…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-59 Qualifying Research and Development Firms
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My Page Title59.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for exemption from sales tax for qualifying research and development firms' equipment. 59.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-6 Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment
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My Page Title6.1PurposeThis 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 taxation of clothing and footwear. 6.2AuthorityThis regu…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-60 Refundable Deposit for Disposal of Used Batteries
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My Page Title60.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for sales tax liability for the refundable deposit for disposal of used batteries. 60.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, R.I. …
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-61 Reports, Payments and Penalties
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My Page Title61.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for reports, payments and penalties for taxpayers who remit sales and use tax. 61.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18, as amende…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-7 Social Clubs
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My Page Title7.1PurposeThis regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for Social Clubs.7.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws § 44-18.1 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44-19-33. Additionally t…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-8 Finance Charges
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My Page Title8.1PurposeThis 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 finance charges. 8.2AuthorityThis regu…
Chapter 280-20-70Open chapter PDF ↗280-20-70-280-RICR-20-70-9 Mobile and Manufactured Homes
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My Page Title9.1PurposeThis 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 mobile and manufactured homes.9.2Autho…
Chapter 280-20-70Open chapter PDF ↗