Telecommunications Service

280-RICR-20-70-34 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	34	Telecommunications Service

Type of Filing	Amendment
Regulation Status	Inactive
Effective	01/01/2010 to 06/25/2018

Regulation Authority:

RIGL §44-1-1 et. seq. and 44-19-33

Purpose and Reason:

The purpose of this regulation is to implement Chapters 44-18 and 44-19 of the Rhode Island General Laws. These Chapters provide for Sales and Use Taxes Liability and Computation and Sales and Use Taxes Enforcement and Collection in regards to Telecommunications Service.

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

INACTIVE RULE Amendment - effective from 06/25/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 01/01/2010 to 06/25/2018

INACTIVE RULE Amendment - effective from 01/03/2007 to 01/01/2010

INACTIVE RULE Amendment - effective from 01/01/2003 to 01/03/2007

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 01/01/2003

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.