Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 32 - Pollution Control Facilities (280-RICR-20-70-32)
Section 280-RICR-20-70-32.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 70 32.1
Current through September 18, 2024
The Rhode Island sales and use tax law provides that tangible personal property purchased as a device, appliance or other installation (including supplies) for use in a facility primarily to aid in the control of the pollution or contamination of the waters or air of the state and which has been certified as approved for such purpose by the Department of Environmental Management is exempt from the sales or use tax.
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