Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
Section 280-RICR-20-70-47.6 - Taxation of Drugs
Universal Citation: 280 RI Code of Rules 20 70 47.6
Current through September 18, 2024
Under R.I. Gen. Laws § 44-18-30 the sale, storage, use or other consumption of "drugs", as defined in § 47.5 of this Part, that are sold on prescriptions are exempt from sales and use tax. In addition, the sales, storage, use or other consumption, in this state, of medical oxygen and insulin; whether or not sold on prescription; and human blood are also exempt from sales and use tax.
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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