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
Universal Citation: 280 RI Code of Rules 20 70 21.1
Current through September 18, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18, 44-18.1, and 44-19. These Chapters provide for Sales and Use Tax Liability and Computation and Sales and Use Tax Enforcement and Collection in regard to rentals and leases of tangible personal property (including motor vehicles).
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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