Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26)
Section 280-RICR-20-70-26.6 - Engravers
Universal Citation: 280 RI Code of Rules 20 70 26.6
Current through September 18, 2024
A. Engraving performed by engravers on property owned by others that is complete in and of itself does not constitute a sale within the meaning of R.I. Gen. Laws § 44-18-7(2). The furnishing of such engraving is regarded as a service and does not constitute a sale of tangible personal property.
1. Example 1: the engraving of a wedding date
on a wedding ring or the engraving on a stone monument is considered a service
and not the sale of tangible personal property.
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