Exemption of Sales by Writers, Composers and Artists

280-RICR-20-70-11 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	11	Exemption of Sales by Writers, Composers and Artists

Type of Filing	Amendment
Regulation Status	Inactive
Effective	12/01/2013 to 03/15/2018

Regulation Authority:

RIGL Sections 44-1-4 and 44-19-33

Purpose and Reason:

The purpose of this rule making is to implement Rhode Island General Laws (RIGL) Chapters 44-18 and 44-19; specifically § 44-18-30B, which provides an exemption for sales by writers, composers and artists.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 03/15/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 12/01/2013 to 03/15/2018

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 12/01/2013

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.