Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40)


280-RICR-20-70-40 ACTIVE RULE

My Page Title

40.1Purpose

40.2Authority

40.3Application

40.4Severability

40.5Definitions

40.6Commercial Fisherman

40.7Commercial Fishing Vessels in Excess of Five (5) Net Tons

40.8Commercial Ships, Barges or Other Vessels of Fifty (50) Tons Burden or Over 


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 40 Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40)
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.