Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)
Section 280-RICR-20-70-13.3 - Definitions
Current through September 18, 2024
A. "Materialman" means a retailer of lumber who is engaged in the business primarily of selling lumber and building supplies to contractors to be used in the construction, erection, alteration, repairing of buildings or other structures or in the making of any other improvements on land or the preparation thereof, and whose lumber and building materials comprise at least fifty percent (50%) of their total sales and who may file a notice of intention to claim a lien pursuant to R.I. Gen. Laws § 34-28-4, for the materials sold.
B. "Building materials" means materials that are incorporated as an improvement or repair to real property. The term also includes tools and other items that are used to improve real property.
C. "Contractor" means a general contractor, a subcontractor, a repairman, or a property owner acting as his or her own general contractor.
