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