Rhode Island · Regulations
Subchapter 70 — Sales and Use Tax
138 sections
138 sections
- 280-RICR-20-70-1280-RICR-20-70-1. Streamlined Sales and Use Tax Agreement
- 280-RICR-20-70-1280-RICR-20-70-1. Streamlined Sales and Use Tax Agreement (version Adoption, 12/01/2011 to 05/01/2013)Superseded
- 280-RICR-20-70-1280-RICR-20-70-1. Streamlined Sales and Use Tax Agreement (version Amendment, 05/01/2013 to 03/12/2018)Superseded
- 280-RICR-20-70-2280-RICR-20-70-2. Optional Service, Maintenance and Extended Warranty Contracts
- 280-RICR-20-70-2280-RICR-20-70-2. Optional Service, Maintenance and Extended Warranty Contracts (version Periodic Refile, 12/20/2001 to 12/21/2017)Superseded
- 280-RICR-20-70-3280-RICR-20-70-3. Bibles and Other Canonized Scriptures
- 280-RICR-20-70-3280-RICR-20-70-3. Bibles and Other Canonized Scriptures (version Periodic Refile, 12/20/2001 to 04/29/2018)Superseded
- 280-RICR-20-70-3280-RICR-20-70-3. Bibles and Other Canonized Scriptures (version Amendment, 04/29/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-4280-RICR-20-70-4. Local Meals and Beverage Tax
- 280-RICR-20-70-4280-RICR-20-70-4. Local Meals and Beverage Tax (version Adoption, 03/18/2018 to 07/23/2018)Superseded
- 280-RICR-20-70-5280-RICR-20-70-5. Pet care services (except veterinary and testing laboratories services)
- 280-RICR-20-70-5280-RICR-20-70-5. Pet care services (except veterinary and testing laboratories services) (version Adoption, 10/01/2012 to 03/15/2018)Superseded
- 280-RICR-20-70-6280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment
- 280-RICR-20-70-6280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (version Periodic Refile, 12/20/2001 to 12/27/2001)Superseded
- 280-RICR-20-70-6280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (version Periodic Refile, 12/27/2001 to 01/03/2007)Superseded
- 280-RICR-20-70-6280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (version Amendment, 01/03/2007 to 10/01/2012)Superseded
- 280-RICR-20-70-6280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (version Amendment, 10/01/2012 to 03/15/2018)Superseded
- 280-RICR-20-70-6280-RICR-20-70-6. Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (version Amendment, 03/15/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-7280-RICR-20-70-7. Social Clubs
- 280-RICR-20-70-8280-RICR-20-70-8. Finance Charges
- 280-RICR-20-70-8280-RICR-20-70-8. Finance Charges (version Periodic Refile, 12/20/2001 to 03/15/2018)Superseded
- 280-RICR-20-70-9280-RICR-20-70-9. Mobile and Manufactured Homes
- 280-RICR-20-70-9280-RICR-20-70-9. Mobile and Manufactured Homes (version Periodic Refile, 12/20/2001 to 03/15/2018)Superseded
- 280-RICR-20-70-10280-RICR-20-70-10. Film Rentals
- 280-RICR-20-70-10280-RICR-20-70-10. Film Rentals (version Periodic Refile, 12/20/2001 to 03/19/2018)Superseded
- 280-RICR-20-70-11280-RICR-20-70-11. Exemption of Sales by Writers, Composers and Artists
- 280-RICR-20-70-11280-RICR-20-70-11. Exemption of Sales by Writers, Composers and Artists (version Periodic Refile, 12/20/2001 to 12/01/2013)Superseded
- 280-RICR-20-70-11280-RICR-20-70-11. Exemption of Sales by Writers, Composers and Artists (version Amendment, 12/01/2013 to 03/15/2018)Superseded
- 280-RICR-20-70-11280-RICR-20-70-11. Exemption of Sales by Writers, Composers and Artists (version Amendment, 03/15/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-11280-RICR-20-70-11. Exemption of Sales by Writers, Composers and Artists (version Periodic Refile, 01/04/2022 to 07/30/2025)Superseded
- 280-RICR-20-70-12280-RICR-20-70-12. Record Requirements
- 280-RICR-20-70-12280-RICR-20-70-12. Record Requirements (version Periodic Refile, 12/20/2001 to 12/01/2011)Superseded
- 280-RICR-20-70-12280-RICR-20-70-12. Record Requirements (version Amendment, 12/01/2011 to 05/01/2013)Superseded
- 280-RICR-20-70-12280-RICR-20-70-12. Record Requirements (version Amendment, 05/01/2013 to 06/18/2018)Superseded
- 280-RICR-20-70-13280-RICR-20-70-13. Materialmen - Pay When Paid Remittance Method
- 280-RICR-20-70-13280-RICR-20-70-13. Materialmen - Pay When Paid Remittance Method (version Adoption, 01/07/2002 to 03/15/2018)Superseded
- 280-RICR-20-70-14280-RICR-20-70-14. Billboards and Signs
- 280-RICR-20-70-14280-RICR-20-70-14. Billboards and Signs (version Periodic Refile, 12/20/2001 to 01/07/2002)Superseded
- 280-RICR-20-70-14280-RICR-20-70-14. Billboards and Signs (version Amendment, 01/07/2002 to 03/12/2018)Superseded
- 280-RICR-20-70-15280-RICR-20-70-15. Delivery Charges
- 280-RICR-20-70-15280-RICR-20-70-15. Delivery Charges (version Periodic Refile, 12/20/2001 to 01/03/2007)Superseded
- 280-RICR-20-70-15280-RICR-20-70-15. Delivery Charges (version Amendment, 01/03/2007 to 03/17/2018)Superseded
- 280-RICR-20-70-15280-RICR-20-70-15. Delivery Charges (version Amendment, 03/17/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-16280-RICR-20-70-16. Florists
- 280-RICR-20-70-16280-RICR-20-70-16. Florists (version Periodic Refile, 12/20/2001 to 01/03/2007)Superseded
- 280-RICR-20-70-16280-RICR-20-70-16. Florists (version Amendment, 01/03/2007 to 03/15/2018)Superseded
- 280-RICR-20-70-17280-RICR-20-70-17. Promoters and Flea Markets
- 280-RICR-20-70-18280-RICR-20-70-18. Vending Machines and Operators
- 280-RICR-20-70-18280-RICR-20-70-18. Vending Machines and Operators (version Adoption, 03/18/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-19280-RICR-20-70-19. Manufacturing, Property and Public Utilities Service Used In
- 280-RICR-20-70-20280-RICR-20-70-20. Films Generally
- 280-RICR-20-70-21280-RICR-20-70-21. Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes)
- 280-RICR-20-70-22280-RICR-20-70-22. Bad Debts
- 280-RICR-20-70-22280-RICR-20-70-22. Bad Debts (version Periodic Refile, 12/20/2001 to 03/16/2018)Superseded
- 280-RICR-20-70-23280-RICR-20-70-23. Application of Tax at Time of Billing
- 280-RICR-20-70-23280-RICR-20-70-23. Application of Tax at Time of Billing (version Periodic Refile, 12/20/2001 to 03/19/2018)Superseded
- 280-RICR-20-70-24280-RICR-20-70-24. Repairers, Reconditioners, and Recappers
- 280-RICR-20-70-25280-RICR-20-70-25. Use Tax Generally
- 280-RICR-20-70-25280-RICR-20-70-25. Use Tax Generally (version Adoption, 03/17/2018 to 03/17/2018)Superseded
- 280-RICR-20-70-26280-RICR-20-70-26. Stone Cutters and Engravers
- 280-RICR-20-70-26280-RICR-20-70-26. Stone Cutters and Engravers (version Adoption, 03/17/2018 to 03/17/2018)Superseded
- 280-RICR-20-70-27280-RICR-20-70-27. Demonstration, Displays, and Display Containers
- 280-RICR-20-70-28280-RICR-20-70-28. Motor Vehicle and Non-Motorized Vehicle Taxes
- 280-RICR-20-70-28280-RICR-20-70-28. Motor Vehicle and Non-Motorized Vehicle Taxes (version Adoption, 12/21/2017 to 12/21/2017)Superseded
- 280-RICR-20-70-28280-RICR-20-70-28. Motor Vehicle and Non-Motorized Vehicle Taxes (version Technical Revision, 12/21/2017 to 12/21/2017)Superseded
- 280-RICR-20-70-28280-RICR-20-70-28. Motor Vehicle and Non-Motorized Vehicle Taxes (version Technical Revision, 12/21/2017 to 12/21/2017)Superseded
- 280-RICR-20-70-29280-RICR-20-70-29. Damaged Goods and Returned Merchandise
- 280-RICR-20-70-30280-RICR-20-70-30. Bottles, Containers, and Labels
- 280-RICR-20-70-31280-RICR-20-70-31. Packers, Loaders, Shippers, and Movers
- 280-RICR-20-70-31280-RICR-20-70-31. Packers, Loaders, Shippers, and Movers (version Adoption, 03/18/2018 to 03/18/2018)Superseded
- 280-RICR-20-70-32280-RICR-20-70-32. Pollution Control Facilities
- 280-RICR-20-70-32280-RICR-20-70-32. Pollution Control Facilities (version Periodic Refile, 12/20/2001 to 06/25/2018)Superseded
- 280-RICR-20-70-32280-RICR-20-70-32. Pollution Control Facilities (version Amendment, 06/25/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-33280-RICR-20-70-33. Hazardous Waste Recycling, Reuse and Treatment
- 280-RICR-20-70-33280-RICR-20-70-33. Hazardous Waste Recycling, Reuse and Treatment (version Periodic Refile, 12/20/2001 to 06/25/2018)Superseded
- 280-RICR-20-70-33280-RICR-20-70-33. Hazardous Waste Recycling, Reuse and Treatment (version Amendment, 06/25/2018 to 01/04/2022)Superseded
- 280-RICR-20-70-34280-RICR-20-70-34. Telecommunications Service
- 280-RICR-20-70-34280-RICR-20-70-34. Telecommunications Service (version Periodic Refile, 12/20/2001 to 01/01/2003)Superseded
- 280-RICR-20-70-34280-RICR-20-70-34. Telecommunications Service (version Amendment, 01/01/2003 to 01/03/2007)Superseded
- 280-RICR-20-70-34280-RICR-20-70-34. Telecommunications Service (version Amendment, 01/03/2007 to 01/01/2010)Superseded
- 280-RICR-20-70-34280-RICR-20-70-34. Telecommunications Service (version Amendment, 01/01/2010 to 06/25/2018)Superseded
- 280-RICR-20-70-35280-RICR-20-70-35. Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers
- 280-RICR-20-70-35280-RICR-20-70-35. Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers (version Periodic Refile, 12/20/2001 to 07/12/2018)Superseded
- 280-RICR-20-70-36280-RICR-20-70-36. Pawnbrokers and Auctioneers
- 280-RICR-20-70-37280-RICR-20-70-37. Casual Sales Generally
- 280-RICR-20-70-38280-RICR-20-70-38. Professional Services
- 280-RICR-20-70-39280-RICR-20-70-39. Tax Exempt Organizations and Areas
- 280-RICR-20-70-40280-RICR-20-70-40. Commercial Fisherman and Fishing Vessels
- 280-RICR-20-70-41280-RICR-20-70-41. Resale, Certificates, Wholesalers, Distributors, and Replacement Parts
- 280-RICR-20-70-42280-RICR-20-70-42. Advertising Agencies and Materials
- 280-RICR-20-70-43280-RICR-20-70-43. Gift Certificates and Premiums
- 280-RICR-20-70-44280-RICR-20-70-44. Nonresidents – Purchases by for use in Rhode Island
- 280-RICR-20-70-44280-RICR-20-70-44. Nonresidents – Purchases by for use in Rhode Island (version Periodic Refile, 12/20/2001 to 07/31/2018)Superseded
- 280-RICR-20-70-45280-RICR-20-70-45. Out of State Retailers - Registration
- 280-RICR-20-70-45280-RICR-20-70-45. Out of State Retailers - Registration (version Periodic Refile, 12/20/2001 to 12/01/2011)Superseded
- 280-RICR-20-70-46280-RICR-20-70-46. Computers and Related Systems
- 280-RICR-20-70-46280-RICR-20-70-46. Computers and Related Systems (version Periodic Refile, 12/20/2001 to 01/01/2010)Superseded
- 280-RICR-20-70-46280-RICR-20-70-46. Computers and Related Systems (version Amendment, 01/01/2010 to 10/01/2011)Superseded
- 280-RICR-20-70-46280-RICR-20-70-46. Computers and Related Systems (version Amendment, 10/01/2011 to 07/31/2018)Superseded
- 280-RICR-20-70-46280-RICR-20-70-46. Computers and Related Systems (version Amendment, 07/31/2018 to 01/04/2022)Superseded