Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 59 - Qualifying Research and Development Firms (280-RICR-20-70-59)
Section 280-RICR-20-70-59.6 - Exemption/Burden of Proof
Universal Citation: 280 RI Code of Rules 20 70 59.6
Current through September 18, 2024
A. The Rhode Island sales and use tax law provides an exemption from the sale, storage, use or other consumption of equipment to the extent used for research and development by a qualifying firm.
B. A taxpayer seeking exemption must establish by its records the extent to which the equipment for which it seeks exemption is used in research and development.
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