Delivery Charges

280-RICR-20-70-15 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	15	Delivery Charges

Type of Filing	Periodic Refile
Regulation Status	Inactive
Effective	12/20/2001 to 01/03/2007

Regulation Authority:

44-1-4

Purpose and Reason:

sales, sales tax, delivery by carrier, delivery by facilities of the retailer, property sold for a delivered price, determination of place of passage of title.

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

INACTIVE RULE Amendment - effective from 03/17/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 01/03/2007 to 03/17/2018

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 01/03/2007

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.