Professional Services (280-RICR-20-70-38)


280-RICR-20-70-38 ACTIVE RULE

My Page Title

38.1Purpose

38.2Authority

38.3Application

38.4Severability

38.5Medical Equipment, Mobility Enhancing Equipment and Prosthetic Devices, Blood and Oxygen

38.6Oculists, Optometrists, Opticians and Ophthalmologists

38.7Medical Laboratories

38.8Dentists and Dental Laboratories


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 38 Professional Services (280-RICR-20-70-38)
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.

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.