Food and Food Ingredients, Prepared Food/Meals, Candy, Soft Drinks, Dietary Supplements, and Alcoholic Beverages


280-427 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 427 Food and Food Ingredients, Prepared Food/Meals, Candy, Soft Drinks, Dietary Supplements, and Alcoholic Beverages
Type of Filing Amendment
Regulation Status Inactive
Effective 01/01/2010 to 01/01/2010

Regulation Authority:

RIGL §44-1-4 and 44-18-30

Purpose and Reason:

The purpose of this regulation is to implement Section 44-18-30(9) of the Rhode Island General Laws. This Section implements an exemption from Sales and Use Tax on certain food and food ingredients, prepared food/meals, candy, soft drinks, dietary supplements, and alcoholic beverages. These rules govern the interpretation and application of that exemption.