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.