Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)


280-RICR-20-70-21 ACTIVE RULE

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21.1Purpose

21.2Authority

21.3Application

21.4Severability

21.5Definitions

21.6General Sourcing Rules

21.7Taxation of Rentals and Leases of Tangible Personal Property (Excluding Motor Vehicles)

21.8Taxation of Rentals and Leases of Motor Vehicles

21.9. Election to Pay Sales or Use Tax

21.10. Parts Purchased by Lessors

21.11. Manufacturer as a Lessor

21.12. Safe Deposit Boxes


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 21 Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapters 4-18 and 44-19

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.