Rhode Island Administrative Code
1,180 sections across 300 Rhode Island regulatory chapters.
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 ↗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 ↗280-30-00-280-RICR-30-00-1 Rules of Practice and Procedure for the Division of Motor Vehicles
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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…
Chapter 280-30-00Open chapter PDF ↗280-30-00-280-RICR-30-00-2 Access to Public Records Regulation
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My Page Title2.1Purposes A.The Purposes of this Regulation are: 1.To establish a Regulation to implement R.I. Gen. Laws §§ 38-2-1, et seq. and 42-35-2(a) relating to access to public records maintained by the Division; 2.To provide the public and Division personnel with a Regulat…
Chapter 280-30-00Open chapter PDF ↗280-30-00-280-RICR-30-00-3 DECLARATORY ORDER PETITIONS
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My Page Title3.1PurposeThis regulation states the requirements for submitting a request for Declaratory Order under R.I. Gen. Laws § 42-35-8(b), and the procedure for its consideration and prompt disposition.3.2AuthorityThis regulation is promulgated pursuant to the authority gra…
Chapter 280-30-00Open chapter PDF ↗