Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)
Section 280-RICR-20-70-41.8 - Replacement Parts
Universal Citation: 280 RI Code of Rules 20 70 41.8
Current through September 18, 2024
If the sale of tangible personal property by a retailer includes the furnishing of replacement parts or materials pursuant to the warranty provisions of the contract of sale, sales of such property to the retailer are sales for resale with respect to which tax does not apply.
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