Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49)
Section 280-RICR-20-70-49.5 - Definitions
Universal Citation: 280 RI Code of Rules 20 70 49.5
Current through September 18, 2024
A. "Busing company" means a company that transports passengers for hire.
B. "For hire" means available for use or service in exchange for payment.
C. "Interstate commerce" means commerce:
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. "Person" includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.
E. "Trucking company" means a company that carries goods of others for hire.
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