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	Technical Revision
Regulation Status	Inactive
Effective	01/01/2010 to 03/18/2018

Regulation Authority:

RIGL Chapter 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.

INACTIVE RULE Repeal - effective from 03/18/2018

INACTIVE RULE Technical Revision - effective from 01/01/2010 to 03/18/2018

INACTIVE RULE Amendment - effective from 01/01/2010 to 01/01/2010

INACTIVE RULE Amendment - effective from 01/01/2004 to 01/01/2010

INACTIVE RULE Amendment - effective from 02/26/2002 to 01/01/2004

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 02/26/2002

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.

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.