Out of State Retailers - Registration (280-RICR-20-70-45)


280-RICR-20-70-45 ACTIVE RULE

My Page Title

45.1Purpose

45.2Authority

45.3Application

45.4Severability

45.5Definitions

45.6Registration and Collection of Sales and Use Tax by Retailers

45.7Statutory Agent for Process


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 45 Out of State Retailers - Registration (280-RICR-20-70-45)
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.