Out of State Retailers - Registration
280-RICR-20-70-45 INACTIVE RULE
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| Title | 280 | Department of Revenue |
| Chapter | 20 | Division of Taxation |
| Subchapter | 70 | Sales and Use Tax |
| Part | 45 | Out of State Retailers - Registration |
| Type of Filing | Amendment |
| Regulation Status | Inactive |
| Effective | 12/01/2011 to 07/31/2018 |
Regulation Authority:
RIGL 44-1-1 et. seq. and 44-19-33.
Purpose and Reason:
The purpose of this rule making process is to implements Chapters 44-18 and 44-19 of the Rhode Island General Laws in regard to the requirement of retailers to register and to collect and remit Rhode Island Sales and Use Tax. This regulation shall take effect on December 1, 2011 and shall amend and supersede regulation SU 90-20 promulgated December 1990.
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Amendment
- effective from 07/31/2018
to 01/04/2022
INACTIVE RULE
Amendment
- effective from 12/01/2011
to 07/31/2018