Use Tax - Payment of by Purchasers

280-409 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	409	Use Tax - Payment of by Purchasers

Type of Filing	Amendment
Regulation Status	Inactive
Effective	12/01/2011 to 03/17/2018

Regulation Authority:

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

Purpose and Reason:

The purpose of this rule making process is to implements Chapters 44-18 and 44-19 of the Rhode Island General Laws. Specifically to include in use tax the purchase of prewritten computer software delivered electronically of by load and leave and package tour and scenic and sightseeing transportation services. Also, changes to the regulation in style and format. This regulation shall take effect on December 1, 2011 and shall amend and supersede regulation SU 95-114 promulgated January 1995.

INACTIVE RULE Repeal - effective from 03/17/2018

INACTIVE RULE Amendment - effective from 12/01/2011 to 03/17/2018

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

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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