Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 53 - Newspapers and Periodicals (280-RICR-20-70-53)
Section 280-RICR-20-70-53.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 70 53.1
Current through September 18, 2024
This regulation implements R.I. Gen. Laws § 44-18-30(2). This regulation provides for sales tax liability for sales of newspapers and periodicals.
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