Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
- Section 280-RICR-20-70-21.1 - Purpose
- Section 280-RICR-20-70-21.2 - Authority
- Section 280-RICR-20-70-21.3 - Application
- Section 280-RICR-20-70-21.4 - Severability
- Section 280-RICR-20-70-21.5 - Definitions
- Section 280-RICR-20-70-21.6 - General Sourcing Rules
- Section 280-RICR-20-70-21.7 - Taxation of Rentals and Leases of Tangible Personal Property (Excluding Motor Vehicles)
- Section 280-RICR-20-70-21.8 - Taxation of Rentals and Leases of Motor Vehicles
- Section 280-RICR-20-70-21.9 - Election to Pay Sales or Use Tax
- Section 280-RICR-20-70-21.10 - Parts Purchased by Lessors
- Section 280-RICR-20-70-21.11 - Manufacturer as a Lessor
- Section 280-RICR-20-70-21.12 - Safe Deposit Boxes
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