Trade-in Deduction

280-406 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	406	Trade-in Deduction

Type of Filing	Amendment
Regulation Status	Inactive
Effective	10/01/2011 to 12/21/2017

Regulation Authority:

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

Purpose and Reason:

The purpose of this rule making process is to implement Chapters 44-18 and 44-19 of the Rhode Island General Laws. Specifically, RIGL §44-18-30(23) exempts from sales and use taxes the gross receipts from trade-in value of motor vehicles. Effective October 1, 2011 the exemption for insurance proceeds has been repealed and the credit will no longer be allowed. This regulation shall take effect October 1, 2011 and shall amend and supersede regulation SU 94-109 promulgated January 1, 1994.

INACTIVE RULE Repeal - effective from 12/21/2017

INACTIVE RULE Amendment - effective from 10/01/2011 to 12/21/2017

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 10/01/2011

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.

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