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.
ACTIVE RULE
Amendment - effective from 07/31/2018
INACTIVE RULE
Adoption - effective from 10/01/2012 to 07/31/2018
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.