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-20-70-53.6 - Newspapers and Periodicals
Universal Citation: 280 RI Code of Rules 20 70 53.6
Current through September 18, 2024
A. The sales/use tax does not apply to the sale of or the storage, use or other consumption of newspapers in this state.
B. Magazines and other periodicals, whether sold over the counter or by subscription are subject to the sales/use tax.
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