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