Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24)
Section 280-RICR-20-70-24.5 - Tire Recapping
Universal Citation: 280 RI Code of Rules 20 70 24.5
Current through September 18, 2024
Tire recappers must collect the sales tax when they sell a recapped tire and when they recap an individual's tires on special order, they must collect the tax on the total amount charged, since in the first instance they are selling tangible personal property and in the second instance they are fabricating or producing tangible personal property on special order for a consideration.
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