Local Meals and Beverage Tax (280-RICR-20-70-4)

280-RICR-20-70-4 ACTIVE RULE

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4.6Local Meal and Beverage Tax General

4.7Ancillary Changes

4.8Convenience & Food Stores, Delicatessens, & Bakery/Cafes

4.9Food Stamp Purchases

4.10Meal Services Generally

4.11Items Not Included as Food or Food Ingredients

4.12Seed, Plants, Fertilizers

4.13Threshold Test

4.14Additional Tax Applications

4.15Cafeterias Operated by Tax Exempt Hospitals

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 4 Local Meals and Beverage Tax (280-RICR-20-70-4)
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:

These rules and regulations implement R.I. Gen. Laws §44-18-18.1. This section 92 imposes a Local Meals and Beverage Tax that is to be administered and 93 collected in conjunction with the State Sales and Use Tax. These rules also 94 govern the regulation provides for the regulation of meal services as well as food 95 stamp purchases.