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-20-70-28.21 - Non-Motorized Vehicles and Trailers
Universal Citation: 280 RI Code of Rules 20 70 28.21
Current through September 18, 2024
A. Non-Motorized Vehicles - Nonrecreational Trailers
Retailers of boat trailers, horse trailers, storage trailers, utility trailers and other nonrecreational trailers are required to add and collect the Rhode Island sales tax to the purchase price regardless of the requirement that the trailer is subject to registration by the Division of Motor Vehicles except as provided in §28.23(B) of this Part. The retailer must collect the tax whether or not the purchaser is a resident of Rhode Island.
B. Non-Motorized Vehicles - Recreational Trailers
1. Sold to Residents: The sales or
use tax on non-motorized recreational trailers purchased by residents and used
as a temporary dwelling for travel, camping, recreational and vacation uses
requiring registration shall not be added by the retailer but shall be paid
directly by the purchaser to the tax administrator's representative at the time
of Rhode Island registration or by the 20th of the month next following the
date of purchase, whichever is earlier.
2. Sold to Nonresident: See §28.24 of
this Part "Motor Vehicles and Non-Motorized Recreational Vehicles Sold to
Nonresidents".
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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