Sales and Use Tax - Coupons - Discounted Selling Price - Buydowns
280-RICR-20-70-56 INACTIVE RULE
Title | 280 | Department of Revenue |
Chapter | 20 | Division of Taxation |
Subchapter | 70 | Sales and Use Tax |
Part | 56 | Sales and Use Tax - Coupons - Discounted Selling Price - Buydowns |
Type of Filing | Amendment |
Regulation Status | Inactive |
Effective | 01/03/2007 to 07/31/2018 |
Regulation Authority:
44-18-12(b)(i)
Purpose and Reason:
The purpose of the amended rules and regulations is to amend the sales and use tax regulations so to be consistent with the requirement of streamlined sales tax regarding coupons, discounted selling price and buydowns.



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.