Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43)
Section 280-RICR-20-70-43.5 - Gift Certificates
Universal Citation: 280 RI Code of Rules 20 70 43.5
Current through September 18, 2024
The sale of gift certificates is not taxable, but when the owner of a gift certificate receives tangible personal property by use of such a certificate, or a part thereof, the transaction is a sale and taxable as such. For example, if the owner of a gift certificate valued at $100 purchases a $25 item, tax computed on $25 must be collected by the retailer and remitted to the Tax Administrator.
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