Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48)
Section 280-RICR-20-70-48.5 - Definitions

Universal Citation: 280 RI Code of Rules 20 70 48.5

Current through September 18, 2024

A. "Charter bus services" (NAICS 485510) means establishments engaged in providing buses for charter. These establishments provide bus services to meet customers' road transportation needs and generally do not operate over fixed routes and on regular schedules. Scenic and sightseeing transportation is not included in this definition.

B. "Gross receipts" means the total amount of the sale price, as defined in R.I. Gen. Laws § 44-18-12 or the measure subject to tax as defined in R.I. Gen. Laws § 44-18-12.1, of the retail sales of retailers.

C. "Interstate transportation" means transportation:

1. between a place in Rhode Island and a place outside of Rhode Island including a place outside the United States; or

2. between two places in Rhode Island through another state or a place outside of the United States; or

3. between two places in Rhode Island as part of transportation originating or terminating outside of Rhode Island or the United States.

D. "Limousine services" (NAICS 485320) means establishments engaged in providing an array of specialty and luxury passenger transportation services via limousine or luxury sedans generally on a reserved basis. These establishments do not operate over regular routes and on regular schedules.

E. "Other ground passenger transportation services" (NAICS 485999) means establishments engaged in providing ground passenger transportation, except:

1. urban transit systems; interurban and rural bus transportation - i.e., Rhode Island Public Transit Authority,

2. courtesy shuttle services for which no consideration is paid;

3. providing buses and other motor vehicles to transport pupils to and from school or employees to and from work:

4. special needs transportation to the infirmed, elderly or handicapped. Establishments engaged in operating shuttle services and vanpools are included in this industry. Shuttle service establishments generally provide travel on regular routes and on regular schedules between hotels, airports, or other destination points.

F. "Person" means and includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership or any other legal entity.

G. "Services" means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve the performance of a service in this state as distinguished from selling property. In determining what a service is, the intended use, principal objective or ultimate objective of the contracting parties shall not be controlling. For the purposes of this rule, services rendered by an employee for his employer are not taxable.

H. "Taxicab services including taxi dispatchers" (NAICS 485310) means establishments engaged in providing passenger transportation by automobile or van, not operated over regular routes and on regular schedules. Establishments of taxicab owner/operators, taxicab fleet operators, or taxicab organizations are included in this industry.

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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