Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers (280-RICR-20-70-35)


280-RICR-20-70-35 ACTIVE RULE

My Page Title

35.1Purpose

35.2Authority

35.3Application

35.4Severability

35.5Bundled Transactions

35.6Promotional Use by Carriers


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 35 Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers (280-RICR-20-70-35)
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.