Drugs, Medicines, and Health Care Products


280-RICR-20-70-47 INACTIVE RULE

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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 47 Drugs, Medicines, and Health Care Products
Type of Filing Amendment
Regulation Status Inactive
Effective 10/01/2011 to 07/31/2018

Regulation Authority:

§§ 42-35-3(b), 44-1-1 et seq. and 44-19-33

Purpose and Reason:

This regulation implements 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 regard to drugs, medicines, marijuana for medical use, dietary supplements and grooming and hygiene products.