Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)
Section 280-RICR-20-70-28.13 - Sale of Motor Vehicles by an Administrator, Guardian, Executor, or the Like
Universal Citation: 280 RI Code of Rules 20 70 28.13
Current through September 18, 2024
The sale of a motor vehicle by any one of the above persons is subject to the tax. Since the incidence of the tax falls on the purchaser, the purchaser is liable for the payment of the tax when he or she seeks to register the motor vehicle.
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