Materialmen - Pay When Paid Remittance Method
280-RICR-20-70-13 INACTIVE RULE
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| 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