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

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 12/01/2011

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.