280-RICR-20-70-8
280-RICR-20-70-8. Finance Charges (version Periodic Refile, 12/20/2001 to 03/15/2018)
State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 87-47
Finance Charges
Finance, carrying, interest, insurance or other charges, which are in addition to the established
cash selling price, in connection with credit sales of tangible personal property are not subject to
the tax if separately stated on any evidence of sale.
R. GARY CLARK
TAX ADMINISTRATOR
DATE: May 1, 1987