Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19)
Section 280-RICR-20-70-19.10 - Sterilizing Agents

Current through September 18, 2024

Sales of sterilizing agents to dairies, breweries, soft drink manufacturers and the like, are not exempt as materials which are consumed and used directly in the process of manufacture of tangible personal property for sale. The act of sterilizing containers is antecedent to the manufacture of the product.

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