Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 8 - Lottery and Pari-Mutuel Winnings and Prizes (280-RICR-20-55-8)
Section 280-RICR-20-55-8.5 - General
Universal Citation: 280 RI Code of Rules 20 55 8.5
Current through September 18, 2024
A. Effective on and after July 1, 1989, amounts received from or paid on behalf of the Rhode Island Lottery as winnings and prizes are taxable under the provisions of the Rhode Island personal income tax (R.I. Gen. Laws § 44-30-1 et seq., as amended).
B. Additionally, subject to provisions of this regulation, these amounts and winnings received from pari-mutuel betting licenses in Rhode Island are subject to withholding taxes similar to the Internal Revenue provisions for gambling winnings.
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