280-RICR-20-70-52
280-RICR-20-70-52. Beer, Wine and Liquor Dealer (version Periodic Refile, 12/20/2001 to 07/31/2018)
State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 87-7
Beer, Wine and Liquor Dealer
The measure of tax with respect to retail sales of beer, wine, and spirituous liquors is the entire
amount charged therefor, inclusive of the amount of other state or federal taxes imposed with
respect to the property.
R. GARY CLARK
TAX ADMINISTRATOR
DATE: May 1, 1987