Qualifying Research and Development Firms (280-RICR-20-70-59)


280-RICR-20-70-59 ACTIVE RULE

My Page Title

59.1Purpose

59.2Authority

59.3Application

59.4Severability

59.5Definitions

59.6Exemption/Burden of Proof

59.7Certificate


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)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapters 44-18 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.