Materialmen - Pay When Paid Remittance Method

280-RICR-20-70-13 INACTIVE RULE

There is no interactive regulation text for this version of this Part. Use the "Regulation" tab to view the text of this Part.

Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	13	Materialmen - Pay When Paid Remittance Method

Type of Filing	Adoption
Regulation Status	Inactive
Effective	01/07/2002 to 03/15/2018

Regulation Authority:

44-1-4

Purpose and Reason:

To explain new statutory provisions allowing certain retailers of building materials to remit tax on cash basis rather than accrual basis on certain sales.

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

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

INACTIVE RULE Adoption - effective from 01/07/2002 to 03/15/2018

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.