Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
- Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1)
- Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2)
- Part 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3)
- Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4)
- Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5)
- Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6)
- Part 7 - Social Clubs (280-RICR-20-70-7)
- Part 8 - Finance Charges (280-RICR-20-70-8)
- Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9)
- Part 10 - Film Rentals (280-RICR-20-70-10)
- Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11)
- Part 12 - Record Requirements (280-RICR-20-70-12)
- Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)
- Part 14 - Billboards and Signs (280-RICR-20-70-14)
- Part 15 - Delivery Charges (280-RICR-20-70-15)
- Part 16 - Florists (280-RICR-20-70-16)
- Part 17 - Promoters and Flea Markets (280-RICR-20-70-17)
- Part 18 - Vending Machines and Operators (280-RICR-20-70-18)
- Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19)
- Part 20 - Films Generally (280-RICR-20-70-20)
- Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
- Part 22 - Bad Debts (280-RICR-20-70-22)
- Part 23 - Application of Tax at Time of Billing (280-RICR-20-70-23)
- Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24)
- Part 25 - Use Tax Generally (280-RICR-20-70-25)
- Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26)
- Part 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27)
- Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)
- Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29)
- Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30)
- Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31)
- Part 32 - Pollution Control Facilities (280-RICR-20-70-32)
- Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33)
- Part 34 - Telecommunications Service (280-RICR-20-70-34)
- Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35)
- Part 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36)
- Part 37 - Casual Sales Generally (280-RICR-20-70-37)
- Part 38 - Professional Services (280-RICR-20-70-38)
- Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39)
- Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40)
- Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)
- Part 42 - Advertising Agencies and Materials (280-RICR-20-70-42)
- Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43)
- Part 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44)
- Part 45 - Out of State Retailers - Registration (280-RICR-20-70-45)
- Part 46 - Computers and Related Systems (280-RICR-20-70-46)
- Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
- Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48)
- Part 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49)
- Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50)
- Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51)
- Part 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52)
- Part 53 - Newspapers and Periodicals (280-RICR-20-70-53)
- Part 54 - Contractors and Subcontractors (280-RICR-20-70-54)
- Part 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55)
- Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56)
- Part 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57)
- Part 58 - Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax (280-RICR-20-70-58)
- Part 59 - Qualifying Research and Development Firms (280-RICR-20-70-59)
- Part 60 - Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60)
- Part 61 - Reports, Payments and Penalties (280-RICR-20-70-61)
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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