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-20-70-28.17 - Motor Vehicles Awarded as Prizes

Current through September 18, 2024

A. Motor vehicles which have been awarded as prizes by organizations or associations which are operated exclusively for charitable, educational, or religious purposes (which qualify under R.I. Gen. Laws § 44-18-30(5)) may be registered tax free by the winner. The winner must present:

1. the registration application;

2. a statement appearing on the official stationery of the exempt organization awarding such prize that is signed by an authorized officer or agent showing that the vehicle sought to be registered was awarded as a prize;

3. the name and address of the winner;

4. the make, year, model and motor or serial number of such vehicle; and

5. the name of the dealer from whom such exempt organization purchased such vehicle.

B. Such official statement must contain the exemption number assigned to the exempt organization by the Rhode Island Tax Division.

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