Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment

280-RICR-20-70-6 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	70	Sales and Use Tax
Part	6	Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment

Type of Filing	Amendment
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 44-18-30(27) which provides, effective October 1, 2012, the exemption will apply to the sales of articles of clothing, including footwear, intended to be worn or carried on or about the human body up to two hundred and fifty dollars ($250) of the sales price per item. This regulation shall take effect October 1, 2012 and amends and supersedes regulation SU 07-13 promulgated January 1, 2007.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 03/15/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 10/01/2012 to 03/15/2018

INACTIVE RULE Amendment - effective from 01/03/2007 to 10/01/2012

INACTIVE RULE Periodic Refile - effective from 12/27/2001 to 01/03/2007

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 12/27/2001

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.

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