Welcome to the Rhode Island Code of Regulations


<< Title 280 - Department of Revenue
<< Chapter 20 - Division of Taxation

Subchapter 70 - Sales and Use Tax

Part 1 Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1)
Part 2 Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2)
Part 3 Bibles and Other Canonized Scriptures (280-RICR-20-70-3)
Part 4 Local Meals and Beverage Tax (280-RICR-20-70-4)
Part 5 Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5)
Part 6 Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6)
Part 7 Social Clubs (280-RICR-20-70-7)
Part 8 Finance Charges (280-RICR-20-70-8)
Part 9 Mobile and Manufactured Homes (280-RICR-20-70-9)
Part 10 Film Rentals (280-RICR-20-70-10)
Part 11 Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11)
Part 12 Record Requirements (280-RICR-20-70-12)
Part 13 Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)
Part 14 Billboards and Signs (280-RICR-20-70-14)
Part 15 Delivery Charges (280-RICR-20-70-15)
Part 16 Florists (280-RICR-20-70-16)
Part 17 Promoters and Flea Markets (280-RICR-20-70-17)
Part 18 Vending Machines and Operators (280-RICR-20-70-18)
Part 19 Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19)
Part 20 Films Generally (280-RICR-20-70-20)
Part 21 Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
Part 22 Bad Debts (280-RICR-20-70-22)
Part 23 Application of Tax at Time of Billing (280-RICR-20-70-23)
Part 24 Repairers, Reconditioners, and Recappers (280-RICR-20-70-24)
Part 25 Use Tax Generally (280-RICR-20-70-25)
Part 26 Stone Cutters and Engravers (280-RICR-20-70-26)
Part 27 Demonstration, Displays, and Display Containers (280-RICR-20-70-27)
Part 28 Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28)
Part 29 Damaged Goods and Returned Merchandise (280-RICR-20-70-29)
Part 30 Bottles, Containers, and Labels (280-RICR-20-70-30)
Part 31 Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31)
Part 32 Pollution Control Facilities (280-RICR-20-70-32)
Part 33 Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33)
Part 34 Telecommunications Service (280-RICR-20-70-34)
Part 35 Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers (280-RICR-20-70-35)
Part 36 Pawnbrokers and Auctioneers (280-RICR-20-70-36)
Part 37 Casual Sales Generally (280-RICR-20-70-37)
Part 38 Professional Services (280-RICR-20-70-38)
Part 39 Tax Exempt Organizations and Areas (280-RICR-20-70-39)
Part 40 Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40)
Part 41 Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41)
Part 42 Advertising Agencies and Materials (280-RICR-20-70-42)
Part 43 Gift Certificates and Premiums (280-RICR-20-70-43)
Part 44 Nonresidents – Purchases by for use in Rhode Island (280-RICR-20-70-44)
Part 45 Out of State Retailers - Registration (280-RICR-20-70-45)
Part 46 Computers and Related Systems (280-RICR-20-70-46)
Part 47 Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
Part 48 Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48)
Part 49 Trucks, Trailers and Buses – Interstate Carriers (280-RICR-20-70-49)
Part 50 Commercial Farming and Related Items (280-RICR-20-70-50)
Part 51 Hotels and Other Accommodations (280-RICR-20-70-51)
Part 52 Beer, Wine and Liquor Dealer (280-RICR-20-70-52)
Part 53 Newspapers and Periodicals (280-RICR-20-70-53)
Part 54 Contractors and Subcontractors (280-RICR-20-70-54)
Part 55 Conveyor Systems and Elevator Installations (280-RICR-20-70-55)
Part 56 Coupons – Discounted Selling Price - Buydowns (280-RICR-20-70-56)
Part 57 Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57)
Part 58 Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax (280-RICR-20-70-58)
Part 59 Qualifying Research and Development Firms (280-RICR-20-70-59)
Part 60 Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60)
Part 61 Reports, Payments and Penalties (280-RICR-20-70-61)