Pet Care Services (Except Veterinary and Testing Laboratories Services)
280-RICR-20-70-5 INACTIVE RULE
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Title | 280 | Department of Revenue |
Chapter | 20 | Division of Taxation |
Subchapter | 70 | Sales and Use Tax |
Part | 5 | Pet Care Services (Except Veterinary and Testing Laboratories Services) |
Type of Filing | Adoption |
Regulation Status | Inactive |
Effective | 10/01/2012 to 03/15/2018 |
Regulation Authority:
§§ 44-1-4 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) that, effective October 1, 2012, imposes sales and use tax on services as provided in RIGL § 44-18-7.3, which includes pet care services (except veterinary and testing laboratories services). This regulation shall take effect October 1, 2012.
ACTIVE RULE
Periodic Refile
- effective from 01/04/2022
INACTIVE RULE
Amendment
- effective from 03/15/2018
to 01/04/2022
INACTIVE RULE
Adoption
- effective from 10/01/2012
to 03/15/2018