Welcome to the Rhode Island Code of Regulations

<< Title 280 - Department of Revenue
<< Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax

	Part 1	Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1)
	Part 2	Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2)
	Part 3	Bibles and Other Canonized Scriptures (280-RICR-20-70-3)
	Part 4	Local Meals and Beverage Tax (280-RICR-20-70-4)
	Part 5	Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5)
	Part 6	Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6)
	Part 7	Social Clubs (280-RICR-20-70-7)
	Part 8	Finance Charges (280-RICR-20-70-8)
	Part 9	Mobile and Manufactured Homes (280-RICR-20-70-9)
	Part 10	Film Rentals (280-RICR-20-70-10)
	Part 11	Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11)
	Part 12	Record Requirements (280-RICR-20-70-12)
	Part 13	Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)
	Part 14	Billboards and Signs (280-RICR-20-70-14)
	Part 15	Delivery Charges (280-RICR-20-70-15)
	Part 16	Florists (280-RICR-20-70-16)
	Part 17	Promoters and Flea Markets (280-RICR-20-70-17)
	Part 18	Vending Machines and Operators (280-RICR-20-70-18)
	Part 19	Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19)
	Part 20	Films Generally (280-RICR-20-70-20)
	Part 21	Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
	Part 22	Bad Debts (280-RICR-20-70-22)
	Part 23	Application of Tax at Time of Billing (280-RICR-20-70-23)
	Part 24	Repairers, Reconditioners, and Recappers (280-RICR-20-70-24)
	Part 25	Use Tax Generally (280-RICR-20-70-25)
	Part 26	Stone Cutters and Engravers (280-RICR-20-70-26)
	Part 27	Demonstration, Displays, and Display Containers (280-RICR-20-70-27)
	Part 28	Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)
	Part 29	Damaged Goods and Returned Merchandise (280-RICR-20-70-29)
	Part 30	Bottles, Containers, and Labels (280-RICR-20-70-30)
	Part 31	Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31)
	Part 32	Pollution Control Facilities (280-RICR-20-70-32)
	Part 33	Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33)
	Part 34	Telecommunications Service (280-RICR-20-70-34)
	Part 35	Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers (280-RICR-20-70-35)
	Part 36	Pawnbrokers and Auctioneers (280-RICR-20-70-36)
	Part 37	Casual Sales Generally (280-RICR-20-70-37)
	Part 38	Professional Services (280-RICR-20-70-38)
	Part 39	Tax Exempt Organizations and Areas (280-RICR-20-70-39)
	Part 40	Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40)
	Part 41	Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)
	Part 42	Advertising Agencies and Materials (280-RICR-20-70-42)
	Part 43	Gift Certificates and Premiums (280-RICR-20-70-43)
	Part 44	Nonresidents – Purchases by for use in Rhode Island (280-RICR-20-70-44)
	Part 45	Out of State Retailers - Registration (280-RICR-20-70-45)
	Part 46	Computers and Related Systems (280-RICR-20-70-46)
	Part 47	Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
	Part 48	Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48)
	Part 49	Trucks, Trailers and Buses – Interstate Carriers (280-RICR-20-70-49)
	Part 50	Commercial Farming and Related Items (280-RICR-20-70-50)
	Part 51	Hotels and Other Accommodations (280-RICR-20-70-51)
	Part 52	Beer, Wine and Liquor Dealer (280-RICR-20-70-52)
	Part 53	Newspapers and Periodicals (280-RICR-20-70-53)
	Part 54	Contractors and Subcontractors (280-RICR-20-70-54)
	Part 55	Conveyor Systems and Elevator Installations (280-RICR-20-70-55)
	Part 56	Coupons – Discounted Selling Price - Buydowns (280-RICR-20-70-56)
	Part 57	Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57)
	Part 58	Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax (280-RICR-20-70-58)
	Part 59	Qualifying Research and Development Firms (280-RICR-20-70-59)
	Part 60	Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60)
	Part 61	Reports, Payments and Penalties (280-RICR-20-70-61)

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Welcome to the Rhode Island Code of Regulations

<< Title 280 - Department of Revenue << Chapter 20 - Division of Taxation Subchapter 70 - Sales and Use Tax

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<< Title 280 - Department of Revenue
<< Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax