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-20-70-6.9 - Taxation of Sports or Recreational Equipment

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