Rental and Leases of Tangible Personal Property (Including Motor Vehicles)

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 (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.

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.