Gift Certificates and Premiums (280-RICR-20-70-43)


280-RICR-20-70-43 ACTIVE RULE

My Page Title

43.1Purpose

43.2Authority

43.3Application

43.4Severability

43.5Gift Certificates

43.6Gifts and Premiums


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 43 Gift Certificates and Premiums (280-RICR-20-70-43)
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.