Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services


280-RICR-20-70-48 INACTIVE RULE

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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 48 Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services
Type of Filing Adoption
Regulation Status Inactive View Active Rule
Effective 10/01/2012 to 07/31/2018

Regulation Authority :

§§ 44-4-4 and 44-19-33

Purpose and Reason :

The purpose of this regulation is to implement Rhode Island General Laws (RIGL) Chapters 44-18 and 44-19. Specifically, Section 44-18-7(16) which, effective October 1, 2012, imposes sales and use tax on services as provided in RIGL 44-18-7.3, which includes taxicab, limousine, charter bus, and other ground passenger transportation services. This regulation shall take effect October 1, 2012.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.