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 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36) › Section 280-RICR-20-70-36.5 - Pawnbrokers

Current through June 14, 2024
A. Pawnbrokers are primarily engaged in the
				 business of lending money for the repayment of which they accept as security
				 tangible property from the owner or pledger.
B. In case the pawner or pledger does not
				 redeem the property pledged or pawned within specified statutory time, such
				 property is forfeited to the pawnbroker, to whom title thereto passes at such
				 time.
C. Where pawnbrokers
				 thereafter sell such articles at retail they are making sales within R.I. Gen.
				 Laws Chapter 44-18, and must collect and remit the tax thereon.
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-20-70-36.6 - Auctioneers

Current through June 14, 2024
A. Persons engaged in the business of making
				 retail sales at auction of tangible personal property owned by such person or
				 others are retailers, and are, therefore, required to hold retailers' permits
				 and pay the tax measured by the gross receipts from such sales.
B. Auctioneers are obliged to add, collect
				 and remit the tax even though they have been engaged by executors,
				 administrators, trustees, receivers or other officers of a court to make sales
				 of tangible personal property, even though such sales may be connected with
				 liquidation or bankruptcy proceedings or made pursuant to court
				 order.
C. Lump-sum charges. -- Real
				 estate auctioneers selling real estate are retailers of the personal property
				 contained therein. They must secure retailers' permits and pay tax on the
				 selling price of the personal property included with the real property. If a
				 lump-sum charge is made, it shall be deemed, unless established to the contrary
				 in the manner described below, that 80% of the sales price was for personal
				 property and 20% of the sales price was for real estate. In this case the
				 auctioneer must collect and pay over tax on 80% of the lump-sum charge.
				 However, if the purchaser gives to the auctioneer an affidavit (in duplicate)
				 stating that the lump-sum charge is considered by him or her to be allocated
				 differently than 80% personal and 20% real property, and the affidavit sets
				 forth the different breakdown, then the auctioneer shall charge sales tax on
				 only that amount which the purchaser's affidavit states to be personal
				 property.
D. Such affidavit shall
				 contain the names and addresses of the purchaser and the auctioneer, the date
				 of the sale, a description of the property sold, the lump-sum sales price, and
				 the percentage breakdown between real and personal property.
E. Upon receipt of such affidavit, the
				 auctioneer shall forward the original to the Division of Taxation, Field Audit
				 Section, and keep the duplicate for his or her files.
F. A purchaser, who for federal income tax
				 purposes, subsequently allocates a higher amount of the sales price of the
				 personal property than was stated in the affidavit, shall report and pay a use
				 tax on such additional amount that was not subject to the tax at the time of
				 the sale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax collection for casual
					 sales.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.2 - 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 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 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.3 - 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 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.4 - 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 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.5 - Definitions

Current through June 14, 2024
"Casual" means a sale made by a person other than a
					 retailer, provided, however, that in the case of a sale of a motor vehicle,
					 said term shall mean a sale made by a person other than a licensed motor
					 vehicle dealer. Every person making more than five (5) retail sales of tangible
					 personal property during any twelve-month period, including sales made in the
					 capacity of assignee for the benefit of creditors or receiver or trustee in
					 bankruptcy, shall be considered a retailer within the provisions of this
					 regulation and 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 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-36.7 - Casual Sales of Motor Vehicles and Trailers

Current through June 14, 2024
A.
				 The tax applies to the total sale price of a motor vehicle or trailer, which is
				 purchased from persons other than dealers. Total sale price means and includes
				 not only cash paid by the purchaser to the seller, but it also includes the
				 value of any property, tangible or intangible, taken by the seller in payment
				 of a motor vehicle or trailer.
B.
				 For exception on motor vehicles refer to §
										28.7     of this Subchapter,
				 Motor Vehicles Trade-In Allowance.
C. Motor Vehicles and Trailers: The state law
				 requires that motor vehicles and trailers be registered. Where the casual sale
				 of a motor vehicle or a trailer is made, the purchaser is obliged to pay the
				 use tax directly to the appropriate state agency before registering for such
				 motor vehicle or trailer.
D. Note:
				 The basis of the tax on the casual sale of a motor vehicle shall be the actual
				 selling price or the average retail value as shown in the current issue of the
				 nationally recognized used vehicle guide prescribed by the Tax Administrator
				 whichever is higher.
E. A request
				 for redetermination of the retail dollar value may be made to the Tax
				 Administrator within thirty days after payment of the tax.
F. The motor vehicle law requires that sales
				 tax must be paid before title will be issued.
G. Other Motor Vehicles: Where a casual sale
				 is made of a motorized vehicle that does not require registration under state
				 law, the purchaser is required to file a use tax return and pay the use tax
				 directly to the Tax Administrator on or before the 20th day of the month
				 following the month during which such casual sale was made. Such use tax return
				 forms may be obtained from the Division of Taxation.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.8 - Partnership Dissolution and Distribution of Assets

Current through June 14, 2024
Where there is a dissolution of a partnership and a
					 distribution of the assets between the partners includes a motor vehicle or
					 vehicles, the transfer of the interest of one partner in such vehicle or
					 vehicles to the other partner does not constitute a taxable casual sale within
					 the meaning of the provisions of R.I. Gen. Laws §
										44-18-20,
					 provided the last taxable sale, transfer or use of the article being
					 transferred or sold was subjected to a sales or use tax imposed by this state,
					 and any gain or loss to the transferor is not recognized for federal income tax
					 purposes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.9 - Yard/Garage Sales

Current through June 14, 2024
A. An individual
				 holding a yard or garage sale will not be required to obtain a permit to make
				 sales at retail if:
1. The individual is
				 selling his or her own goods or property only, and
2. The sale is held at the residence of the
				 individual and is not part of a block sale or a flea market
				 operation.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 37 - Casual Sales Generally (280-RICR-20-70-37) › Section 280-RICR-20-70-37.10 - Notice

Current through June 14, 2024
A. R.I. Gen. Laws §
										44-19-22 requires every taxpayer selling or transferring a major part in value of its
				 assets (real or tangible property) otherwise than in the ordinary course of
				 trade and in the regular and usual prosecution of the taxpayer's business to
				 notify the Tax Administrator of the proposed sale or transfer at least five (5)
				 days before the sale or transfer. The notice must include the price, terms and
				 conditions, and the character and location of the assets.
B. Further, whenever a taxpayer makes such a
				 sale or transfer, the tax imposed by R.I. Gen. Laws Chapter 44-18 becomes due
				 and payable at the time the Tax Administrator is notified, or, if he is not so
				 notified, at the time when he should have been notified.
C. If a taxpayer fails to comply with the
				 notification and payment provisions, the sale or transfer shall be fraudulent
				 and void as against the state.
D.
				 When the taxpayer complies with the provisions of R.I. Gen. Laws §
										44-19-22,
				 including the filing of any required returns and the payment of tax due, the
				 Tax Administrator shall issue a letter of good standing to the taxpayer. Until
				 such time as the returns are filed, the taxes are paid and the letter of good
				 standing has been issued, the property sold or transferred shall be subject to
				 the claims of the Tax Administrator for taxes imposed against the transferor of
				 the property under R.I. Gen. Laws Chapter 44-18.
E. The five day notice requirement does not
				 apply to sales by receivers, assignees under a voluntary assignment for the
				 benefit of creditors, trustees in bankruptcy, or public officers acting under
				 judicial process.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.1 - Purpose

Current through June 14, 2024
This regulation implements Chapter 44-18.1 of the Rhode
					 Island General Laws (R.I. Gen. Laws). This regulation provides for Professional
					 Services.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §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 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.3 - 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 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.4 - 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 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.5 - Medical Equipment, Mobility Enhancing Equipment and Prosthetic Devices, Blood and Oxygen

Current through June 14, 2024
A. Durable Medical
				 Equipment
1. "Durable medical equipment"
				 means equipment including repair and replacement parts which can withstand
				 repeated use; is primarily and customarily used to serve a medical purpose;
				 generally not useful to a person in the absence of illness or injury; and is
				 not worn in or on the body.
2. The
				 tax does not apply to the sale or rental of durable medical equipment for home
				 use only including syringe infusers, ambulatory drug delivery pumps, hospital
				 beds, convalescent chairs, bath and shower chairs, commode chairs, and chair
				 lifts. However, the tax applies to such items when sold to a convalescent or
				 nursing home operated for profit. In such case, such home will be regarded as
				 the taxable user.
3. Supplies used
				 in connection with syringe infusers and ambulatory drug delivery pumps that are
				 sold on prescription to individuals to be used by them to dispense or
				 administer prescription drugs, and related ancillary dressings and supplies
				 used to dispense or administer prescription drugs shall also be exempt from
				 tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.6 - Oculists, Optometrists, Opticians and Ophthalmologists

Current through June 14, 2024
A. The tax does not apply to the sale of
				 corrective eye glasses or spectacles, lenses, frames or other such related
				 ophthalmic materials.
B. Tangible
				 personal property, other than that set forth above, purchased and used or
				 consumed incidentally in the rendition of professional services is taxable to
				 the person rendering the service as the ultimate consumer, and the tax is
				 imposed on the sale of the property to such person.
C. The sale of sun glasses, except when sold
				 on prescription, opera glasses, field glasses, telescopes, eyeglass cases when
				 sold separately, cameras, fluids or other preparations used for cleaning lenses
				 or other similar items when sold to consumers are taxable sales.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.7 - Medical Laboratories

Current through June 14, 2024
A. Medical
				 laboratories are the consumers of all supplies, materials and chemicals used in
				 the testing and/or analysis of patient specimens.
B. Testing materials, supplies and chemicals
				 whose components may or may not be listed in the pharmacopoeia as defined in
				 R.I. Gen. Laws §
										5-19-1, as amended, do not qualify for exemption as they
				 are not deemed to be sold on prescription or to be taken internally or applied
				 directly to the body of a patient for the cure, mitigation or prevention of
				 disease.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 38 - Professional Services (280-RICR-20-70-38) › Section 280-RICR-20-70-38.8 - Dentists and Dental Laboratories

Current through June 14, 2024
A. The tax does not
				 apply to materials and supplies which are consumed directly in the fabrication
				 of or which become a component of a denture or other oral prostheses in
				 replacement of a missing part, i.e., materials used in the construction and
				 repair of dentures such as acrylics, rebasing and restoration materials, teeth,
				 lucitone, biotone resins, jet repair acrylic, impression materials, waxes,
				 baseplates, patent and prescription medicines, oxygen, nitrous oxide and carbon
				 dioxide.
B. Nor does the tax apply
				 to finished prosthetic appliances such as dental casts, inlays, onlays, crowns,
				 fixed and removable bridges, pontics, bands, space maintainers, bars, full and
				 partial dentures, orthodontic appliances, retainers, obdurators, custom made
				 mouth pieces, etc.
C. However,
				 items not used for either of the purposes mentioned in §§
										38.8(A) and
				 (B)     of this Part, but which are used
				 incidentally in the rendition of professional or laboratory services, are not
				 exempt from the tax.
D. Examples of
				 such taxable items include but are not limited to:
1. Appointment Books
2. Broaches
3. Brushes, Tooth Cleaning
4. Burs
5. Cotton Rolls
6. Discs, Sandpaper
7. Examination Blanks
8. Excavators
9. Floss Silk
10. Forceps
11. Gauze
12. Handpieces and Angles
13. Instruments
14. Mandrels
15. Matrix Bands
16. Mirrors
17. Napkins
18. Paper Cups
19. Pumice
20. Scalers
21. Scissors
22. Sandpaper Strips
23. Soap
24. Towels
25. Tray, Impression
26. Trays, Aluminum
27. Trays, Plastic
28. Waste Receivers
29. X-Ray Supplies
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for Exempt Organizations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.2 - 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 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.3 - 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 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.4 - 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 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.5 - Organized Nonprofit Golden Age and Senior Citizens Clubs

Current through June 14, 2024
Any club or organization seeking exemption as an organized
					 nonprofit golden age or senior citizens club for men and women in accordance
					 with R.I. Gen. Laws §
										44-18-30(5) 
					 must be exclusively comprised of membership of persons age 62 years or older
					 and/or persons under 62 years of age who are disabled and who reside in
					 subsidized housing.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.6 - Nursing, Convalescent and Homes for the Elderly

Current through June 14, 2024
The tax does not apply to charges made by homes for aged
					 and convalescents licensed by the State of Rhode Island, including nursing
					 homes, assisted living facilities, rest homes and sanatoriums, which have in
					 constant attendance at least one registered or practical nurse, for meals,
					 rooms and other services which are comparable to services rendered by hospitals
					 such as the furnishing of nursing care, supervision, custodial care,
					 administering of special treatments or medications as prescribed by physicians
					 and the supplying of special diets, etc.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.7 - Exempt Agencies, Organizations and Institutions - Sales To

Current through June 14, 2024
A. Sales of tangible personal property to the
				 Federal Government or to any of its agencies or instrumentalities, to the State
				 of Rhode Island, or any of its cities or towns, and to any redevelopment agency
				 created pursuant to R.I. Gen. Laws Chapter 45-31 are not subject to the tax.
1. Such governmental agencies or
				 instrumentalities are not required to furnish exemption certificates to their
				 suppliers. However, the seller must make appropriate notations in his/her
				 records covering his/her sales to such governmental agencies or
				 instrumentalities.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.8 - Volunteer Fire Companies

Current through June 14, 2024
Inasmuch as incorporated volunteer fire companies are
					 regarded as operating in a governmental capacity in the town in which they are
					 located, the tax does not apply to sales made to such volunteer fire companies
					 provided they have obtained a certificate of exemption from this office and
					 furnish the vendor with their exemption number.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.9 - Educational Institutions

Current through June 14, 2024
A. Definitions:
1. "Educational institutions" means those
				 institutions of learning which are engaged in giving courses of instruction to
				 student bodies, i.e., schools, academies, colleges and universities. These, in
				 turn, are regarded as institutions empowered by this state to confer diplomas,
				 educational, literary or academic degrees, and which have a regular faculty,
				 curriculum and organized body of pupils or students in attendance throughout
				 the usual school year, and which keep and furnish to students and others
				 records required and accepted for entrance to schools of secondary, collegiate
				 or graduate rank.
2. "Textbook"
				 means and includes books pertaining to educational course of instruction
				 undertaken by students or faculty at elementary or secondary schools or at
				 post-secondary institutions of higher education. "Textbooks" do not include
				 such items as magazines, periodicals, pamphlets, circulars, audio or video
				 cassettes, audio or video tapes, phonograph records or video or compact
				 disks.
3. "Used textbooks" means
				 and includes those textbooks previously purchased and/or used by students or
				 faculty. As such "used textbooks" does not include textbooks which are damaged,
				 shopworn or outdated or the subject matter of which may be obsolete.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.10 - Employees and Representatives of Exempt Organizations, or Federal, State or Local Governments - Sales and Rentals to

Current through June 14, 2024
A.
				 Whenever exemption from tax on purchases, rental charges or room rental charges
				 is claimed by any employee, representative or other official of the United
				 States Government, or of the State of Rhode Island or of any of its cities,
				 towns or other political subdivisions, or of any exempt organization, such
				 exemption will apply only if payment is made directly by such agency or
				 organization.
B. In case the
				 official pays the bill (even though the bill be made out to the governmental
				 agency or exempt organization by whom the official or employee is employed or
				 which the official or employee represents) the tax applies. In such case, it is
				 immaterial that such official is reimbursed or that the economic burden of the
				 tax is passed on to the governmental agency or exempt organization.
C. THE RETAILER MUST MAINTAIN RECORDS TO
				 SUPPORT AND IDENTIFY ALL SUCH EXEMPT SALES OR RENTALS.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.11 - Blind Persons - Sales Made By - When Exempt

Current through June 14, 2024
A.
				 Sales of tangible personal property sold by any blind person who conducts a
				 retail business in a public building under the supervision of the Rhode Island
				 Division of Services for the Blind and Visually Impaired are exempt from the
				 Rhode Island sales tax. Included in exempt sales are sales made from vending
				 machines located in vending facilities licensed pursuant to R.I. Gen. Laws
				 §
										40-9-11.1 whether the licensee owns the vending machines or receives a percentage or
				 commission of such sales from the owner of the vending machines.
B. Accordingly, any such retailer shall not
				 collect any sales tax on the amount charged by him or her for any tangible
				 personal property which he or she sells in such a retail establishment.
				 Moreover, the retailer is not required to file sales tax returns with the
				 Division of Taxation.
C. It is
				 emphasized that the exemption is limited to blind persons who operate retail
				 businesses in the manner and under the supervision referred to in the first
				 paragraph of this regulation.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) › Section 280-RICR-20-70-39.12 - Sales by Rhode Island Non Profit Eleemosynary Organizations and Schools

Current through June 14, 2024
A. Rhode Island
				 nonprofit eleemosynary organizations formed to sponsor and support youth
				 activities are exempted from the requirement to charge, collect and remit the
				 sales tax on items sold for not more twenty dollars ($20.00) each when such
				 items are sold for the purposes of supporting such youth activities.
B. Such organizations are liable, except as
				 otherwise provided by law, for the sales/use tax on all other items purchased
				 by them. Similarly, such organizations are required to charge and collect the
				 sales tax on items sold at more than twenty dollars ($20.00) each and on all
				 items sold for purposes other than the support of youth activities which such
				 organization is formed to sponsor and support.
C. Additionally, accredited elementary and
				 secondary schools are relieved of the requirement to charge, collect and remit
				 the sales tax on items sold for not more than twenty dollars ($20.00) each when
				 such items are sold for the purpose of such schools or for the organized
				 activities of the students enrolled therein.
D. Such schools are liable, except as
				 otherwise provided by law, for the sales/use tax on all other items purchased
				 by them. Similarly, such schools are required to charge and collect the sales
				 tax on items sold at more than twenty dollars ($20.00) each and on all items
				 sold for purposes other than the purpose of such schools or of organized
				 activities of the students enrolled therein.
E. The special provisions described above may
				 not be transferred, granted or delegated to other persons acting as agents for
				 the organizations or schools or to private concessionaires.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for the application of sales and use tax to commercial
					 fishing activities.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.2 - 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 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 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.3 - 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 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.4 - 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 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.5 - Definitions

Current through June 14, 2024
A. "Commercial fishing" means the taking or
				 the attempting to take any fish, shellfish, crustacea, or bait species with the
				 intent of disposing of them for profit or by sale, barter, trade, or in
				 commercial channels.
B. "Net tons"
				 means gross tonnage, less certain deductions for space occupied by engines,
				 crews quarters, etc., giving a rough measure of the capacity of the ship for
				 cargo or passengers. The computation of net tonnage shall be the same as that
				 provided on the Certificate of Registry, in pursuance of Chapter One, Title
				 XLVIII "Regulation of Commerce and Navigation," Revised Statutes of the United
				 States.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.6 - Commercial Fisherman

Current through June 14, 2024
A. The catching of
				 fish or shellfish by commercial fishermen constitutes the production of
				 tangible personal property for resale within the meaning of the Rhode Island
				 sales and use tax law. Accordingly, any tangible personal property which is
				 consumed in the production of commercial fishing will be exempt from the sales
				 or use tax.
B. Examples of tangible
				 personal property thus consumed in the process, and which may be purchased
				 tax-free by commercial fishermen, are "twine items," a term customarily used to
				 designate fish netting, ropes and similar items used in fish nets, trawls and
				 traps.
C. Inasmuch as the freezing
				 or chilling of the catch by the commercial fisherman is a prerequisite to
				 commencing any operation relating to the distribution of such catch and thus
				 constitutes part of the production process, dry or natural ice consumed in such
				 process may also be purchased without payment of the tax.
D. When purchasing such so-called "twine
				 items" and such ice, commercial fishermen must furnish their suppliers with a
				 Commercial Fishermen's Exemption Certificate. The law defines "manufacturing"
				 to mean and include production.
E.
				 Other taxable items are those used in administration, which means all
				 administrative work including general office operations, accounting, collection
				 and sales promotion. Also taxable are items used in distribution, which means
				 all operations subsequent to the production process, such as handling, storing,
				 selling and transporting the property produced for resale.
F. This exemption herein referred to does not
				 apply to items used by sports fishermen because they are not regularly engaged
				 in commercial fishing.
G. The
				 following are included in the list of exempt items which are consumed in
				 commercial fishing operations.
1. Engine
				 Parts: Filters, belts.
2.
				 Fasteners: Belts
3. Fuel: Kerosene,
				 gas, diesel oil, lube oil, grease, L.P. gas.
4. Nets and Underwater Gear:
				 Needles.
5. Tools: Shovels, ice
				 clippers.
6. Propulsion: Flax
				 packing.
7. Accessories and
				 Miscellaneous: Bands, rubber and friction tape, distilled water, knives, picks,
				 ice, scallop bags, forks.
8. Parts
				 of traps, nets, trawls, anchors, barrels, chairs, plastic floats, rings,
				 shackles, swivels, wire cables and other similar items.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.7 - Commercial Fishing Vessels in Excess of Five (5) Net Tons

Current through June 14, 2024
A. The Rhode Island sales and use tax does
				 not apply to the sale of and the storage, use or other consumption in this
				 state of vessels which are in excess of five (5) net tons and which are used
				 exclusively for commercial fishing. The exemption also applies to the nets,
				 cables, tackle, and other fishing equipment appurtenant to or used in
				 connection with the commercial fishing of said vessels. Property purchased for
				 the use of such vessels and other watercraft including provisions, supplies,
				 and material for the maintenance and/or repair of such vessels or watercraft is
				 also exempt.
B. In order to qualify
				 for the exemption, the vessel and its fishing equipment as enumerated above
				 must be used exclusively in commercial fishing as defined. Accordingly, the
				 exemption does not apply to subsistence fishing (i.e., the taking for personal
				 use and not for sale or barter), or sport fishing.
C. The exemption does include United States
				 Coast Guard (U.S.C.G.) documented passenger carrying commercial fishing vessels
				 which meet all the following criteria:
1. A
				 U.S.C.G. license to carry passengers for hire;
2. U.S.C.G. vessel documentation in the
				 coastwise fishery;
3. U.S.C.G.
				 vessel documentation as to proof of Rhode Island home port status or a Rhode
				 Island boat registration to prove Rhode Island home port status;
4. The vessel must be used as a commercial
				 passenger carrying fishing vessel. Such vessel must be able to demonstrate that
				 at least fifty percent (50%) of its annual gross income derives from charters
				 or provides documentation of a minimum of one hundred (100) charter trips
				 annually; and
5. The vessel must
				 have a valid Rhode Island commercial fishing license.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) › Section 280-RICR-20-70-40.8 - Commercial Ships, Barges or Other Vessels of Fifty (50) Tons Burden or Over

Current through June 14, 2024
A. The Rhode Island
				 sales and use tax does not apply to sales made to commercial ships, barges or
				 other vessels of fifty (50) tons burden or over, primarily engaged in
				 interstate or foreign commerce. The exemption applies to the repairs,
				 alterations or conversions of such vessels; it also applies to the sale of
				 property purchased for the use of such vessels, including provisions, supplies
				 and material for the maintenance and/or repair of the same.
B. Sales, as outlined above, continue to be
				 taxable when made to ships, barges or other vessels of less than fifty (50)
				 tons burden, whether or not primarily engaged in interstate or foreign
				 commerce.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax liability for resale
					 transactions.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.2 - 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 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 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.3 - 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 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.4 - 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 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.5 - Resale Certificate

Current through June 14, 2024
A. Sellers who
				 accept a properly completed resale exemption certificate, absent fraud or
				 collusion, are relieved of liability for improperly claimed
				 exemptions.
B. Sellers may accept
				 either the Streamlined Sale Tax Certificate of Exemption or a Rhode Island
				 Resale Certificate from a purchaser who purchases property for
				 resale.
C. The Streamlined Sales
				 Tax Governing Board has approved a uniform Certificate of Exemption. This
				 certificate may be obtained at:
http://www.streamlinedsalestax.org/
D. If a Rhode Island certificate is used:
1. The certificate shall be substantially in
				 the form prescribed below. It shall in all cases be signed by the purchaser,
				 bear the purchaser's name and address, and indicate the general character of
				 the property sold by the purchaser in the regular course of business. It shall
				 also bear the number of the seller's permit held by the purchaser, but if the
				 seller is not required to hold a permit because he/she sells only property of a
				 kind the sale of which is not taxable, e.g., food products for human
				 consumption, or because no sales are made in this State, he or she should make
				 an appropriate notation to that effect on the certificate in lieu of his or her
				 seller's permit number. A person selling goods at wholesale only may furnish
				 the seller with a "Wholesaler's-Resale Certificate."
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.6 - Tax-Paid Purchases Resold

Current through June 14, 2024
A. A retailer who
				 resells tangible personal property before making any use thereof (other than
				 retention, demonstration or display while holding it for sale in the regular
				 course of business) may take a deduction of the purchase price of the property
				 if, with respect to its purchase, he or she has reimbursed the vendor for the
				 sales tax or has paid the use tax. If such a deduction is taken by the
				 retailer, no refund or credit will be allowed to the vendor with respect to the
				 sale of the property.
B. The
				 deduction should be taken on the retailer's return in which the retailer's sale
				 of the property is included.
C.
				 This procedure should be used in any of the following circumstances:
1. The retailer when making the purchase
				 intends to use the property rather than resell it but later resells it before
				 making any use thereof.
2. The
				 particular property is of a kind not ordinarily sold or stocked by the retailer
				 and not customarily covered by resale certificates given to his or her vendors
				 and is the subject of an unusual sale, such as a sale for the accommodation of
				 a customer, employees, etc.
3. The
				 particular property is generally for the use of the retailer, but a small
				 portion is incidentally resold.
4.
				 Through error, sales tax reimbursement or use tax is paid by the retailer with
				 respect to the purchase price of property purchased for resale in the regular
				 course of business.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.7 - Wholesalers and Distributors - Sales Made By

Current through June 14, 2024
A.
				 This regulation, besides containing a restatement of the obligation which
				 wholesalers and distributors now have as well as in the past have had, relative
				 to obtaining certificates from certain purchasers as evidence of sales
				 transactions claimed to be exempt from the tax, now prescribes additional
				 requirements regarding certain notations which must appear on invoices
				 reflecting such sales.
B. Gross
				 receipts from sales of tangible personal property made by wholesalers and
				 distributors shall be regarded as receipts from retail sales and therefore
				 taxable unless it can be shown that such receipts are attributable to sales
				 exempted by Rhode Island law.
C.
				 Copies of all invoices reflecting exempt sales of tangible personal property
				 made by wholesalers and distributors must be maintained, each to contain the
				 correct name and address of the purchaser and the date of purchase.
D. It will be presumed that such portion of
				 the seller's gross receipts which is not properly evidenced as exempt will be
				 subject to the tax and the wholesaler or distributor will have a direct
				 obligation to pay the tax to the state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) › Section 280-RICR-20-70-41.8 - Replacement Parts

Current through June 14, 2024
If the sale of tangible personal property by a retailer
					 includes the furnishing of replacement parts or materials pursuant to the
					 warranty provisions of the contract of sale, sales of such property to the
					 retailer are sales for resale with respect to which tax does not apply.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 42 - Advertising Agencies and Materials (280-RICR-20-70-42) › Section 280-RICR-20-70-42.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for Advertising, Agencies and Materials.