Local Meals and Beverage Tax

280-2811 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	XXX	Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Subchapter	XX	Old Regulations Which Were Not Assigned Chapter-Subchap-Part
Part	2811	Local Meals and Beverage Tax

Type of Filing	Amendment
Regulation Status	Inactive
Effective	01/01/2010 to 03/18/2018

Regulation Authority:

RIGL §44-1-4 and 44-19-33

Purpose and Reason:

The purpose of this regulation is to implement Sections 44-18-18.1 of the Rhode Island General Laws. This Section imposes a Local Meals and Beverage Tax that is to be administered and collected in conjunction with the State Sales and Use Tax. These rules govern the interpretation and application of that tax.

INACTIVE RULE Repeal - effective from 03/18/2018

INACTIVE RULE Amendment - effective from 01/01/2010 to 03/18/2018

INACTIVE RULE Adoption - effective from 01/01/2004 to 01/01/2010

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.

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.