Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 20 - Films Generally (280-RICR-20-70-20)
Section 280-RICR-20-70-20.6 - Processing of Films
Universal Citation: 280 RI Code of Rules 20 70 20.6
Current through September 18, 2024
Charges for processing of films are taxable, since under the provisions of the Rhode Island sales and use tax act, "sales" includes "the producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting."
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