Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)

280-RICR-20-70-13 ACTIVE RULE

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13.4Qualifying for "Pay When Paid" Status

13.5In-House Credit Only


13.7Tax Due Within One Year After Sale

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 13 Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapters 4-18 and 44-19

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.