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.