Rental and Leases of Tangible Personal Property (Including Motor Vehicles)
280-404 INACTIVE RULE
There is no interactive regulation text for this version of this Part. Use the "Regulation" tab to view the text of this Part.
| 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 (Including Motor Vehicles) |
| Type of Filing | Amendment |
| Regulation Status | Inactive |
| Effective | 07/01/2012 to 03/16/2018 |
Regulation Authority:
Chapters 44-1 et seq., 44-18.1, and 44-19-33
Purpose and Reason:
The purpose of this regulation is to implement Chapters 44-18, 44-18.1 and 44-19 of the Rhode Island General Laws. These Chapters provide for Sales and Use Tax Liability and Computation and Sales and Use Tax Enforcement and Collection in regard to Rentals and Leases of Tangible Personal Property (Including Motor Vehicles). This regulation shall take effect July 1, 2012 and amends and supercedes regulation SU 09-62 promulgated January 1, 2010.
INACTIVE RULE
Repeal
- effective from 03/16/2018
INACTIVE RULE
Amendment
- effective from 07/01/2012
to 03/16/2018
INACTIVE RULE
Amendment
- effective from 01/01/2010
to 07/01/2012