Rhode Island Administrative Code

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 §…

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…

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…

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…

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…

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.…

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…

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…

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 …

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…

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…

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…

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.…

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…

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…

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 §§…

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…

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 …

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…

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-…

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.…

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…

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,…

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…

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…

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…

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 …

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…

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…

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…

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,…

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…

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…

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 §…

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…

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…

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…

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.…

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…

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…

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. …

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…

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…

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…

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…

My Page Title1.1PurposeA.The purpose of this Regulation is to implement R.I. Gen. Laws Chapter 44-72, which imposes a statewide tax upon non-owner occupied residential property assessed at a value of one million dollars ($1,000,000) or more.1.2AuthorityA.These Rules and Regulatio…

My Page Title1.1Scope and Authority1.1.1ScopeThese Rules and Regulations describe the administrative practices and procedures of the Division of Motor Vehicles, established pursuant to R.I. Gen. Laws § 31-2-1 et seq. The Division of Motor Vehicles is a division of the Rhode Islan…