Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)


280-RICR-20-70-47 ACTIVE RULE

My Page Title

47.1Purpose

47.2Authority

47.3Application

47.4Severability

47.5Definitions

47.6Taxation of Drugs

47.7Taxation of Over-the-Counter Drugs

47.8Taxation of Grooming and Hygiene Products

47.9Taxation of Dietary Supplements

47.10 Taxation of Marijuana for Medical Use


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 47 Drugs, Medicines, and Health Care Products (280-RICR-20-70-47)
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.