reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.17 - Motor Vehicles Awarded as Prizes

Current through June 14, 2024
A. Motor
				 vehicles which have been awarded as prizes by organizations or associations
				 which are operated exclusively for charitable, educational, or religious
				 purposes (which qualify under R.I. Gen. Laws §
										44-18-30(5)) may be registered tax free by the winner. The winner must present:
1. the registration application;
2. a statement appearing on the official
				 stationery of the exempt organization awarding such prize that is signed by an
				 authorized officer or agent showing that the vehicle sought to be registered
				 was awarded as a prize;
3. the name
				 and address of the winner;
4. the
				 make, year, model and motor or serial number of such vehicle; and
5. the name of the dealer from whom such
				 exempt organization purchased such vehicle.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.18 - Use of Motor Vehicles by Dealers

Current through June 14, 2024
A. General Rule
The purchase of a motor vehicle, trailer or other vehicle
					 by a licensed motor vehicle dealer who purchases the vehicle for resale in the
					 regular course of business is exempt from the sales and use tax. During the
					 period in which the vehicle is held for resale, the dealer may use it for
					 demonstration or display without incurring a liability for sales and use tax.
					 If a vehicle is used by a licensed motor vehicle dealer for purposes other than
					 demonstration or display, a tax is due on the total cost of the vehicle.
B. Use of Dealer Plates
1. A motor vehicle, trailer, or other vehicle
				 bearing a dealer license will be subject to tax if that vehicle is used for
				 purposes other than demonstration and display. The following uses of vehicles
				 bearing dealer plates are held to constitute demonstration and display:
a. The motor vehicle being driven is of the
				 type that the dealer offers for sale; and
(1)
				 The vehicles driven by sales personnel;
(2) The vehicles driven by bona fide
				 employees other than sales personnel whose duties include generating sales
				 and/or assisting the sales department in selling vehicles;
(3) Vehicles driven by potential buyers for
				 purposes of a test drive;
(4)
				 Vehicles transported by the dealership to and from auction, car swaps, etc;
				 or
(5) Vehicles driven by
				 technicians for road test purposes
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.19 - New Motor Vehicles Purchased by Used Car Dealer or Auto Body Mechanic

Current through June 14, 2024
When a used car dealer or auto body repairer holding a
					 motor vehicle dealer's license and permit to make sales at retail purchases a
					 new motor vehicle from a new car dealer such used car dealer or auto body
					 repair shall be deemed liable for the payment of tax thereon unless such used
					 car dealer or auto body repairer can show, by proper records, that the motor
					 vehicle in question was actually purchased for resale in which case the tax
					 shall not apply; provided, however, when the used car dealer or auto body
					 repairer sells the motor vehicle in question within thirty (30) days of its
					 purchase from the new car dealer it shall be presumed that such used car dealer
					 or auto body repairer purchased the motor vehicle for resale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.20 - Automobile Repairers

Current through June 14, 2024
A. Automobile
				 repairers or "body shops" are retailers of repair parts for motor vehicles.
				 They should segregate on the invoices to their customers and in their records,
				 the fair retail selling price of parts from the charges for repair labor,
				 installation labor and other services. If the labor and other services are not
				 thus shown separately from the selling price of the parts it will be presumed
				 that the entire charges represents the sale price of the parts. However, the
				 automobile repairer or "body shop" shall separately state such charges when
				 requested by the customer. Failure by the retailer to comply with the
				 customer's request to separately state the labor or service charges will
				 subject the retailer to the penalty provisions set forth in R.I. Gen. Laws
				 Chapter 6-13.1, entitled "Deceptive Trade Practices."
B. In such event that labor or service
				 charges are separately stated, such charges are not subject to the imposition
				 of sales and/or use tax.
C.
				 Repairers are the consumers of sandpaper, buffers, rags, masking tape, prime
				 body filler, paint, tools and related supplies used by them in repair and/or
				 painting of motor vehicles and therefore the tax is due and payable upon the
				 acquisition of such purchase.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.21 - Non-Motorized Vehicles and Trailers

Current through June 14, 2024
A. Non-Motorized
				 Vehicles - Nonrecreational Trailers
Retailers of boat trailers, horse trailers, storage
					 trailers, utility trailers and other nonrecreational trailers are required to
					 add and collect the Rhode Island sales tax to the purchase price regardless of
					 the requirement that the trailer is subject to registration by the Division of
					 Motor Vehicles except as provided in §28.23(B) 
					 of this Part. The retailer must collect the tax whether or not the purchaser is
					 a resident of Rhode Island.
B. Non-Motorized Vehicles - Recreational
				 Trailers
1. Sold to Residents: The sales or
				 use tax on non-motorized recreational trailers purchased by residents and used
				 as a temporary dwelling for travel, camping, recreational and vacation uses
				 requiring registration shall not be added by the retailer but shall be paid
				 directly by the purchaser to the tax administrator's representative at the time
				 of Rhode Island registration or by the 20th of the month next following the
				 date of purchase, whichever is earlier.
2. Sold to Nonresident: See §28.24 of
				 this Part "Motor Vehicles and Non-Motorized Recreational Vehicles Sold to
				 Nonresidents".
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.22 - Motor Vehicles and Non-Motorized Recreational Vehicles Sold to Nonresidents

Current through June 14, 2024
A. Rhode Island
				 dealers of motor vehicles and/or non-motorized recreational vehicles are
				 required to add and collect sales tax on the sale of a motor vehicle and/or
				 non-motorized recreational vehicle to a bona fide nonresident of this state,
				 whose state of residence imposes a sales tax on a motor vehicle or
				 non-motorized recreational vehicle to its nonresidents.
B. The dealer is required to collect tax on
				 the sale at a rate equal to the rate that would be imposed in the nonresident's
				 state of residence. However, the rate imposed may not exceed the Rhode Island
				 sales and use tax rate. Taxes collected by the dealer must be remitted to the
				 Rhode Island Division of Taxation on its monthly sales and use tax
				 return.
C. Dealers, when required
				 to add and collect a tax on the sale of motor vehicles or non-motorized
				 recreational vehicles to nonresidents, shall take into consideration the law of
				 the state of the nonresident as it relates to the trade-in of motor vehicles or
				 non-motorized recreational vehicles.
1.
				 EXAMPLE:
If a bona fide nonresident from State X buys a $15,000
					 truck from a Rhode Island dealer less a $5,000 trade-in or his truck, the Rhode
					 Island dealer must add and collect a 5% Rhode Island sales tax (the equivalent
					 State X sales tax) on the net selling price of $10,000. A trade-in of the truck
					 is allowed because State X allows for a trade-in of trucks. The Rhode Island
					 sales tax in the amount of $500 must be shown separately on the customer's bill
					 of sale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) › Section 280-RICR-20-70-29.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18
					 and 44-19. This regulation provides for the regulation of damaged goods and
					 returned merchandise.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) › Section 280-RICR-20-70-29.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) › Section 280-RICR-20-70-29.3 - Application

Current through June 14, 2024
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 Chapters 44-18, 44-19 and other applicable state
					 laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) › Section 280-RICR-20-70-29.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) › Section 280-RICR-20-70-29.5 - Damaged Goods

Current through June 14, 2024
A. Sales Tax
1. If damage to goods in transit to the
				 consumer occurs after the "sale", as defined in R.I. Gen. Laws §
											44-18-7 is made, sales tax applies to the sale. If the damage occurs before the sale,
				 sales tax applies as follows:
a. If the goods
				 are destroyed, tax does not apply to damages paid to the retailer for their
				 destruction.
b. If the goods are
				 not destroyed, and are sold at retail in their damaged condition, tax applies
				 to that portion of the total amount paid to the retailer representing the price
				 paid for the goods in their damaged condition.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) › Section 280-RICR-20-70-29.6 - Returned Merchandise

Current through June 14, 2024
A. The tax
				 computation does not include the amount charged for merchandise returned by
				 customers upon cancellation of the contract of sale if the full sale price,
				 exclusive of handling charges, is refunded and returned within 120 days from
				 the date of sale.
B. A deduction
				 may, accordingly, be taken for returned merchandise, if the following
				 conditions are fulfilled:
1. The sale is
				 rescinded under the terms of the sale agreement, or pursuant to the election of
				 the customer as in the case of a breach of warranty;
2. The full sale price, including that
				 portion designated to be on account of "sales tax," exclusive of handling
				 charges paid, is refunded or credited to the customer; and
3. The merchandise is returned within 120
				 days from the date of sale or purchase.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the regulation of Bottles, Containers and Labels.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.3 - Application

Current through June 14, 2024
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 44-18.1 and other applicable state laws
					 and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.5 - Definitions

Current through June 14, 2024
A. "Containers" means the articles in or on
				 which tangible personal property is placed for shipment and delivery such as
				 wrapping materials, bags, can, twines, gummed tapes, barrels, boxes, bottles,
				 drums, carboys, cartons, sacks, pallets and materials from which such
				 containers are manufactured.
B.
				 "Returnable containers" means containers of a kind customarily returned by the
				 buyers of the contents for reuse by the packers, bottlers, or sellers of the
				 commodities contained therein. A container, title to which is retained by the
				 seller of the contents, or for which a deposit is taken by such seller, is a
				 returnable container. Examples of returnable containers are: registered dairy
				 products containers, steel drums, beer and soft drink bottles, wine barrels,
				 chemical carboys, cement bags, and gas cylinders.
1. All other containers are "nonreturnable
				 containers." Examples of nonreturnable containers are: wrapping and packing
				 materials, paper bags, twine, cartons, cans, medicine and distilled spirits'
				 bottles.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.6 - Bottles and Other Returnable Containers

Current through June 14, 2024
A.
				 R.I. Gen. Laws §
										44-18-30(4)(C) 
				 provides that returnable containers, when sold with the contents in connection
				 with a retail sale of the contents, or when resold for refilling, are not
				 subject to the tax.
1. Example: a beverage
				 manufacturer sells products to a storekeeper at a fixed price per bottle or per
				 case, and that price includes a charge for such bottles and cases, even though
				 the beverage manufacturer does not reserve title thereto, the purchase of such
				 bottles and cases by the beverage manufacturer from its bottle supplier is a
				 taxable transaction. It is regarded as a retail sale made by the company which
				 supplies the beverage manufacturer with bottles and cases, and is not regarded
				 as a purchase for resale, even though the beverage manufacturer allows a credit
				 or makes a cash refund for the empty bottles and cases when they are returned
				 in good condition by the storekeeper, who in turn, had them returned to such
				 storekeeper by the consumer.
2. It
				 is to be noted that R.I. Gen. Laws §
											44-18-30(4)(C) 
				 provides that the exemption shall apply to returnable containers when they are
				 sold with the contents in connection with a retail sale.
3. It is clear that since the sale by the
				 beverage manufacturer to the storekeeper is not a retail sale, then the
				 exemption does not apply.
4.
				 Accordingly, when the supplier of the bottles sells bottles to the beverage
				 manufacturer, this does not constitute a "sale for resale" of a nature which is
				 entitled to exemption.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) › Section 280-RICR-20-70-30.7 - Containers and Labels

Current through June 14, 2024
A. Tax does not
				 apply to sales of:
1. Nonreturnable containers
				 (including boxes, paper bags, and wrapping materials) when sold without the
				 contents to persons who place the contents in the container and sell the
				 contents with the container.
2.
				 Returnable containers when sold with the contents in connection with a retail
				 sale of contents, or when resold for refilling.
3. All containers when sold with the
				 contents, if the sale of the contents is exempt.
4. Tax applies to all other sales of
				 containers except sales for the purpose of resale to other sellers of
				 containers who purchase them for resale without the contents.
5. Deposits as defined herein are not
				 taxable.
6. The purchase of
				 returnable containers by a manufacturer or processor from a supplier is a
				 taxable transaction.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) › Section 280-RICR-20-70-31.1 - Purpose

Current through June 14, 2024
This regulation implements Rhode Island General Laws (R.I.
					 Gen. Laws Chapter 44-18.1). This regulation provides for the regulation of
					 Moving companies as well as Packers, Loaders, and Shippers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) › Section 280-RICR-20-70-31.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) › Section 280-RICR-20-70-31.3 - Application

Current through June 14, 2024
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 44-18.1 and other applicable state laws
					 and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) › Section 280-RICR-20-70-31.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) › Section 280-RICR-20-70-31.5 - Moving Companies - Crating Materials

Current through June 14, 2024
Lumber and other crating, packing or packaging materials
					 purchased by moving or hauling companies, whether purchased from local or
					 out-of-state suppliers, and which are used in Rhode Island to make up crates or
					 other packaging devices for moving, hauling or shipping furniture, machinery or
					 other items, are subject to the sales or use tax, notwithstanding the fact that
					 such crates or devices are used to move, haul, or ship such items from points
					 within Rhode Island to points outside Rhode Island, and notwithstanding the
					 further fact that such crates or devices are not returned to this state
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) › Section 280-RICR-20-70-31.6 - Packers, Loaders, Shippers

Current through June 14, 2024
Tax applies to sales to packers, loaders, and shippers of
					 materials such as car strips, bracing materials, and ice used in transporting
					 commodities or in preparing them for transportation.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.1 - Purpose

Current through June 14, 2024
The Rhode Island sales and use tax law provides that
					 tangible personal property purchased as a device, appliance or other
					 installation (including supplies) for use in a facility primarily to aid in the
					 control of the pollution or contamination of the waters or air of the state and
					 which has been certified as approved for such purpose by the Department of
					 Environmental Management is exempt from the sales or use tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.3 - Application

Current through June 14, 2024
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 §§
										44-18-1 et
					 seq. and
					 44-19-1
					 et seq. and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.5 - Definitions

Current through June 14, 2024
A. "Facility" means any land, facility,
				 device, building, machinery or equipment, the construction, reconstruction,
				 erection, installation or acquisition of which, in furtherance of federal or
				 state requirements or standards for the control of water or air pollution or
				 contamination, has been made by the taxpayer primarily to control the pollution
				 or contamination, of the waters or the air of the state as defined in R.I. Gen.
				 Laws Titles 46 and 23, respectively, and which has been certified by the
				 Department of Environmental Management.
B. "Waters" shall have the meaning given in
				 R.I. Gen. Laws Title 46.
C. "Water
				 pollution" shall have the meaning given in R.I. Gen. Laws Title 46.
D. "Air pollution" shall have the meaning
				 given in R.I. Gen. Laws Title 23.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.6 - Using the Exemption

Current through June 14, 2024
A. The Director of
				 the Department of Environmental Management may certify to a portion of the
				 tangible personalty or supplies acquired for incorporation into the facilities
				 or used and consumed in the operation of such facilities to the extent that
				 such portion shall have as its primary purpose the control of the pollution or
				 contamination of the waters or air of this state.
B. When purchasing such tangible personal
				 property or supplies pursuant to such order for use in a facility, taxpayers
				 must furnish their suppliers with an Exemption Certificate - Pollution
				 Treatment Equipment and Supplies and attach thereto a copy of the DEM
				 certification.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 32 - Pollution Control Facilities (280-RICR-20-70-32) › Section 280-RICR-20-70-32.7 - Refunds

Current through June 14, 2024
In those cases where the taxpayer is unable to furnish the
					 evidence required and outlined to support a claim for exemption at the time he
					 or she purchases items of tangible personal property for use in a treatment
					 facility, the taxpayer should pay the tax and thereafter, when able to properly
					 support the claim for exemption, he or she should file a claim for refund. Such
					 claim must indicate the items purchased, the date purchased and from whom
					 purchased, the date installed in the facility, a statement that such items are
					 and will continue to remain in use in such facility, satisfactory evidence that
					 the sales or use tax on such items have been paid, the date of such payment and
					 to whom paid, and certification by the Department of Environmental Management
					 as indicated in in §
										32.1     of this Part. All
					 refund claims must be submitted no later than three (3) years from the
					 fifteenth day after the close of the month for which the overpayment was made,
					 or with respect to a determination, within six (6) months from the date of
					 overpayment, whichever period expires later.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §
										44-18-30(37).
					 This regulation provides for the exemption from sales and use tax for tangible
					 personal property and supplies used in on-site hazardous waste recycling,
					 reuse, or treatment.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-18-30(37),
					  44-1-4, and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.3 - Application

Current through June 14, 2024
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 §§
										44-18-1 et
					 seq. and
					 44-19-1
					 et seq. and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.5 - Definitions

Current through June 14, 2024
A. "Precious metals" has meaning prescribed
				 to it by R.I. Gen. Laws §
										44-18-30(24)(ii).
B. "Hazardous wastes" has meaning prescribed
				 to it by R.I. Gen. Laws §
										23-19.1-4(4).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.6 - General

Current through June 14, 2024
A. The Rhode Island sales and use tax law
				 provides an exemption for the sale, storage, use or other consumption of
				 tangible personalty or supplies which are used or consumed in the operation of
				 equipment the exclusive function of which is the recycling, reuse or recovery
				 of materials (other than precious metals) from, or the treatment of, hazardous
				 wastes. The exemption applies where hazardous wastes are generated in Rhode
				 Island solely by the same taxpayer claiming this exemption and, further, where
				 such personal property is located at, in, or adjacent to a generating facility
				 of the taxpayer in Rhode Island.
B.
				 In order to qualify for this exemption the taxpayer must first procure an order
				 from the Department of Environmental Management certifying that the equipment
				 and/or supplies as used or consumed, qualify for the exemption.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.7 - Using the Exemption

Current through June 14, 2024
When purchasing the above-described tangible personalty or
					 supplies, taxpayers must furnish their suppliers with "Exemption Certificate
					 Hazardous Waste" forms.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) › Section 280-RICR-20-70-33.8 - Refunds

Current through June 14, 2024
In those cases where the taxpayer is unable to furnish the
					 evidence required and outlined to support a claim for exemption at the time he
					 or she purchases items of tangible personalty or supplies; he or she should pay
					 the tax and, thereafter, when able to properly support the claim for exemption,
					 he or she should file an appropriate claim for refund. Such claims must
					 indicate the items purchased, the date purchased and from whom purchased, the
					 date installed, a statement that such items are and will continue to be used in
					 on-site hazardous waste recycling, reuse or treatment, satisfactory evidence
					 that the Rhode Island sales and use tax on such items has been paid, the date
					 of such payment and to whom paid and certification by the Department of
					 Environmental Management as indicated in §
										33.6     of this
					 Part.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18
					 and 44-19. These chapters provide for sales and use taxes liability and
					 computation and sales and use taxes enforcement and collection in regard to
					 telecommunications service.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 and 44-19. These rules have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										44-1-1 et seq. and
					 44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.3 - Application

Current through June 14, 2024
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 Chapters 44-18 and 44-19 and other applicable
					 state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.6 - Telecommunications Service Generally

Current through June 14, 2024
A. The furnishing
				 of telecommunications services for consideration is subject to the Rhode Island
				 sales or use tax provided the service:
1. sold
				 on a call-by-call basis:
a. originates and
				 terminates in this state, or
b.
				 originates or terminates in this state and the service address is located in
				 this state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.7 - Ancillary Services

Current through June 14, 2024
The sale of ancillary services are subject to the Rhode
					 Island sales or use tax in accordance with R.I. Gen. Laws §
										44-18-7(9)(i).
					 Ancillary services are sourced to the customer's place of primary use in
					 accordance with R.I. Gen. Laws §
										44-18.1-15
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.8 - Telecommunications Nonrecurring Charges

Current through June 14, 2024
Telecommunications nonrecurring charges are included in the
					 sales price and are subject to sales or use tax. Such services are sourced to
					 the customer's place of primary use in accordance with R.I. Gen. Laws §
										44-18.1-15.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.9 - Furnishing, Rental or Leasing of Equipment

Current through June 14, 2024
The furnishing, rental or leasing of all equipment
					 pertaining to or incidental to the furnishing of telecommunications service is
					 subject to the Rhode Island sales or use tax and is sourced to this state in
					 accordance with R.I. Gen. Laws §
										44-18.1-11.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.10 - Mobile Telecommunications

Current through June 14, 2024
Effective August 2, 2002, for purposes of Rhode Island
					 sales and use tax, the provisions of the federal Mobile Telecommunications
					 Sourcing Act (P.L.
					 106-252) are adopted. Mobile telecommunications
					 services that are deemed to be provided by the customer's home service provider
					 are subject to tax if the customer's place of primary use is in Rhode Island
					 regardless of where the mobile telecommunications services originate,
					 terminate, or pass through.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 34 - Telecommunications Service (280-RICR-20-70-34) › Section 280-RICR-20-70-34.11 - E-911 Surcharge

Current through June 14, 2024
Pursuant to R.I. Gen. Laws §
										39-21.1-14(b),
					 the E-911 surcharge imposed under R.I. Gen. Laws §
										39-21.1-14(a) 
					 shall not be subject to the tax imposed under R.I. Gen. Laws Chapter 44-18.
					 Pursuant to R.I. Gen. Laws §
										39-1-62(d)(3),
					 the E-911 surcharge imposed under R.I. Gen. Laws §
										39-1-62(d)(2) 
					 shall not be subject to the tax imposed under R.I. Gen. Laws Chapter
					 44-18.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) › Section 280-RICR-20-70-35.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for Cellular Telephones, sold in Bundled Transactions
					 and the Promotional Use of Cellular Telephones by carriers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) › Section 280-RICR-20-70-35.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, and R.I. Gen. Laws §§
										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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) › Section 280-RICR-20-70-35.3 - Application

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) › Section 280-RICR-20-70-35.4 - Severability

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) › Section 280-RICR-20-70-35.5 - Bundled Transactions

Current through June 14, 2024
A. It has become a
				 common practice in the cellular telephone industry for dealers to sell cellular
				 telephones to their customers in so-called "bundled" transactions. In these
				 transactions, a dealer gives a purchaser an allowance with respect to the usual
				 retail sales price of the cellular telephones in exchange for the purchaser's
				 agreement to become and to remain a subscriber with a particular cellular phone
				 service carrier for a minimum service period. The carrier, in turn, pays the
				 dealer a set amount on behalf of each new subscriber pursuant to an agreement
				 with the dealer.
B. For sales tax
				 purposes, the sales price of a cellular telephone sold in a "bundled"
				 transaction is the same as the sales price of the telephone sold in an
				 "unbundled" transaction. Therefore, the dealer must compute the sales tax based
				 upon its retail sales price of the cellular phone and the amount received from
				 the carrier pursuant to the agreement with the dealer.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) › Section 280-RICR-20-70-35.6 - Promotional Use by Carriers

Current through June 14, 2024
A. Cellular
				 telephone carriers ("carriers") frequently use cellular telephones as
				 promotional items in their efforts to solicit new subscribers. In a typical
				 transaction, a carrier will offer to provide a cellular telephone to a customer
				 at no additional charge or for a nominal consideration, if the customer agrees
				 to become and remain a subscriber for a set minimum period, usually one or two
				 years.
B. For example, under a
				 promotional program a carrier may offer to sell a new cellular telephone for
				 $19.95 to any customer who agrees to become a new subscriber for a period of
				 one year. A customer who accepts this promotion pays the same price for
				 cellular service as customers who do not. The telephone itself has a wholesale
				 cost of $200.00. In the example above the carrier would be liable for the tax
				 based upon its cost of the items. In the event the carrier collected a tax from
				 its customer based upon the amount of nominal consideration charged from the
				 telephones it may claim an offsetting credit for that amount.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36) › Section 280-RICR-20-70-36.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax collection by pawnbrokers and
					 auctioneers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36) › Section 280-RICR-20-70-36.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, as amended, R.I. Gen. Laws §§
										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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36) › Section 280-RICR-20-70-36.3 - Application

Current through June 14, 2024
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.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36) › Section 280-RICR-20-70-36.4 - Severability

Current through June 14, 2024
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.