Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services
280-RICR-20-70-48 INACTIVE RULE
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| Title | 280 | Department of Revenue |
| Chapter | 20 | Division of Taxation |
| Subchapter | 70 | Sales and Use Tax |
| Part | 48 | Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services |
| Type of Filing | Adoption |
| Regulation Status | Inactive |
| Effective | 10/01/2012 to 07/31/2018 |
Regulation Authority:
§§ 44-4-4 and 44-19-33
Purpose and Reason:
The purpose of this regulation is to implement Rhode Island General Laws (RIGL) Chapters 44-18 and 44-19. Specifically, Section 44-18-7(16) which, effective October 1, 2012, imposes sales and use tax on services as provided in RIGL 44-18-7.3, which includes taxicab, limousine, charter bus, and other ground passenger transportation services. This regulation shall take effect October 1, 2012.
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Amendment
- effective from 07/31/2018
to 01/04/2022
INACTIVE RULE
Adoption
- effective from 10/01/2012
to 07/31/2018