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

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.