Rental and Leases of Tangible Personal Property (Excluding motor vehicles, trailers, semi-trailers and transportation equipment)


280-404 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 404 Rental and Leases of Tangible Personal Property (Excluding motor vehicles, trailers, semi-trailers and transportation equipment)
Type of Filing Amendment
Regulation Status Inactive
Effective 01/01/2010 to 07/01/2012

Regulation Authority:

44-1-1 et. seq. and 44-19-33

Purpose and Reason:

The purpose of this regulation is to implement Chapters 44-18 and 44-19 of the Rhode Island General Laws. These Chapters provide for Sales and Use Taxes Liability and Computation and Sales and Use Taxes Enforcement and Collection in regard to rentals and leases of tangible personal property.