This regulation implements R.I. Gen. Laws § 44-18-30(2). This regulation provides for sales tax liability for sales of newspapers and periodicals.
53.2Authority
This regulation is promulgated pursuant to R.I. Gen. Laws §§ 44-18-30(2), 44-1-4, 44-18.1-1 and 44-19-33. Additionally these regulations have been prepared in accordance with the requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative Procedures Act.
53.3Application
The terms and provisions of these rules and regulations shall be liberally construed to permit the Department of Revenue to effectuate the purposes of R.I. Gen. Laws Chapter 44-18 and other applicable state laws and regulations.
53.4Severability
If any provision of these rules and regulations, or the application thereof to any person or circumstances, is held invalid by a court of competent jurisdiction, the validity of the remainder of the rules and regulations shall not be affected thereby.
53.5Definitions
"Newspaper" means an unbound publication printed on newsprint which contains a news editorial comment, opinions, features, advertising matter and other matters of public interest. "Newspaper" does not include a magazine, handbill, circular, flyer, sales catalog, or similar item unless the item is printed for and distributed as part of a newspaper.
53.6Newspapers and Periodicals
A.The sales/use tax does not apply to the sale of or the storage, use or other consumption of newspapers in this state.
B.Magazines and other periodicals, whether sold over the counter or by subscription are subject to the sales/use tax.
Title
280
Department of Revenue
Chapter
20
Division of Taxation
Subchapter
70
Sales and Use Tax
Part
53
Newspapers and Periodicals (280-RICR-20-70-53)
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.
