Use Tax Generally (280-RICR-20-70-25)

280-RICR-20-70-25 ACTIVE RULE

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25.6Taxes Imposed on Consumers

25.7Interstate Sales

25.8Payment by Purchasers

25.9Use Tax on Items Purchased from Out-of-State Suppliers - Due Date of the Tax

25.10Statute of Limitation

25.11Credit Against the Rhode Island Use Tax for Sales or Use Tax Paid in Another Taxing Jurisdiction

25.12Receipts for Use Tax Paid to Retailers

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 25 Use Tax Generally (280-RICR-20-70-25)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 44-18.1 as amended
R.I. Gen. Laws §§ 44-1-4
44-18.1-1 and 44-19-33

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.