Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11)
Section 280-RICR-20-70-11.10 - Income Tax Exemption - Specified Districts
Universal Citation: 280 RI Code of Rules 20 70 11.10
Current through September 18, 2024
Income derived from the sale of works created within a specified district (as outlined in R.I. Gen. Laws § 44-30-1.1) by writers, composers and artists who live and work within those districts is exempt from state personal income tax. These districts are within Providence, Pawtucket, Woonsocket, Tiverton, Little Compton, Newport, Warwick and Warren, or the entire town of Westerly. The income derived from the sale of works created in areas other than the specified districts is taxable.
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