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-20-70-53.5 - Definitions
Universal Citation: 280 RI Code of Rules 20 70 53.5
Current through September 18, 2024
"Newspaper" means an unbound publication printed on newsprint which contains a news editorial comment, opinions, features, advertising matter and other matters of public interest. "Newspaper" does not include a magazine, handbill, circular, flyer, sales catalog, or similar item unless the item is printed for and distributed as part of a newspaper.
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