Out of State Retailers - Registration (280-RICR-20-70-45)


280-RICR-20-70-45 ACTIVE RULE

My Page Title

45.1Purpose

45.2Authority

45.3Application

45.4Severability

45.5Definitions

45.6Registration and Collection of Sales and Use Tax by Retailers

45.7Statutory Agent for Process


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 45 Out of State Retailers - Registration (280-RICR-20-70-45)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapters 4-18 and 44-19

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.

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.