Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2)
Section 280-RICR-20-70-2.2 - Optional Service
Universal Citation: 280 RI Code of Rules 20 70 2.2
Current through September 18, 2024
A. Optional service, maintenance and extended warranty contracts provide for the maintenance of property sold beyond the period set forth in a manufacturer's warranty.
B. These contracts generally provide that for a fixed charge a repairer will furnish labor and parts needed to repair property during the period set forth in the agreement. The fixed charge is payable at the time the contract is made.
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