Hotels and Other Accommodations - Sales and Use Tax & Hotel Tax

280-RICR-20-70-51 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	51	Hotels and Other Accommodations - Sales and Use Tax & Hotel Tax

Type of Filing	Amendment
Regulation Status	Inactive
Effective	07/01/2016 to 07/31/2018

Regulation Authority:

RIGL 44-1-4 and 44-19-33

Purpose and Reason:

This regulation implements Chapters 44-18, 44-19, and 42-63.1 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 room rentals – by hotels, rooming homes, tourist camps, room resellers and hosting platforms.

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 07/01/2016 to 07/31/2018

INACTIVE RULE Amendment - effective from 02/26/2002 to 07/01/2016

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 02/26/2002

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.

Hotels and Other Accommodations - Sales and Use Tax &amp; Hotel Tax

280-RICR-20-70-51 INACTIVE RULE

Hotels and Other Accommodations - Sales and Use Tax & Hotel Tax