Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6)
Section 280-RICR-20-70-6.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 70 6.1
Current through September 18, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for Sales and Use Tax Liability and Computation and Sales and Use Tax Enforcement and Collection in regard to taxation of clothing and footwear.
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