Billboard and Signs

280-RICR-20-70-14 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	14	Billboard and Signs

Type of Filing	Amendment
Regulation Status	Inactive
Effective	01/07/2002 to 03/12/2018

Regulation Authority:

44-1-44

Purpose and Reason:

To clarify regulation regarding the sign company's obligation to pay use tax when it operates as a construction contractor.

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

INACTIVE RULE Amendment - effective from 03/12/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 01/07/2002 to 03/12/2018

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 01/07/2002

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.