280-RICR-20-70-10. Film Rentals (version Periodic Refile, 12/20/2001 to 03/19/2018)

State of Rhode Island - Division of Taxation Sales and Use Tax Regulation SU 87-45 Film Rentals The use tax does not apply to the consideration charged by out-of-state motion picture film distributors for the rentals of motion picture film made by them to a person in the business of operating a motion picture house or drive-in theatre in Rhode Island. R. GARY CLARK TAX ADMINISTRATOR DATE: May 1, 1987