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 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.6 - Exemption from Sales and Use Tax - Farm Equipment and Farm Structure Construction Materials

Current through June 14, 2024
A. There is an
				 exemption from sales and use tax as provided by R.I. Gen. Laws §§
										44-18-30(32) 
				 and
				  44-18-30(44) 
				 for:
1. farm equipment used in connection
				 with commercial farming and agricultural production, and;
2. farm equipment or machinery that is used
				 for ancillary uses or is temporarily used for non-farming or a non-agricultural
				 purpose. However, in order to maintain the exemption, ancillary use or
				 temporary non-farming or non-agricultural use of any farm equipment and
				 machinery must be less than 50% of the total use of the equipment or machinery,
				 and;
3. farm structure construction
				 materials used in connection with commercial farming and agricultural
				 production.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.7 - Exemption from Sales and Use Tax - Feeds, Fertilizer, Plants and Seeds, Cattle Bedding, Chicken Litter

Current through June 14, 2024
A. There is an
				 exemption from sales and use tax as provided by R.I. Gen. Laws §§
										44-18-30(53),
				  44-18-30(61) 
				 and
				  44-18-30(63) 
				 for:
1. feed for livestock and poultry,
				 fertilizer (including limestone), seeds and plants, insecticides and
				 fungicides, seed inoculants and plant hormones, cattle bedding, chicken litter,
				 and other supplies when used in commercial farming, and;
2. horse food products purchased by a person
				 engaged in the business of boarding five (5) or more horses.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.8 - Exemption from Sales and Use Tax - Livestock and Poultry

Current through June 14, 2024
A. There is an exemption from sales and use
				 tax as provided by R.I. Gen. Laws §
										44-18-30(61) 
				 for livestock and poultry of the kinds of products of which ordinarily
				 constitute food for human consumption and of livestock of the kind the products
				 of which ordinarily constitute fibers for human use when used in commercial
				 farming.
B. Horses used in
				 commercial farming such as to plough fields where such use is in accordance
				 with the ancillary use percentage in §
										50.6(A)(2)     of this Part, are considered farm equipment and are not subject tax. Horses
				 that are not used in commercial farming such as riding horses are subject to
				 sales and use tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18,
					 44-19, and 42-63.1. These Chapters provide for sales and use taxes liability
					 and computation and sales and use taxes enforcement and collection in regard to
					 room rentals - by hotels, rooming homes, tourist camps, room resellers and
					 hosting platforms.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-1-4 and
					  44-19-33.
					 These rules have been prepared in accordance with the requirements of R.I. Gen.
					 Laws §
										42-35-3.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.3 - Application

Current through June 14, 2024
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 42-63.1 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 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.4 - 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 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.6 - Sales Tax on Hotels and Other Accommodations (Other Than Residential Dwellings)

Current through June 14, 2024
A. Sales Tax
				 Liability
1. Sales and use tax is imposed on
				 the sale, storage, use, or other consumption in this state at the rate as
				 provided in R.I. Gen. Laws §§
											44-18-18 and
				  44-18-20 on the
				 rental charges for living quarters in hotels, motels, inns, tourist/lodging
				 houses and tourist camps. Tax is imposed on the rental charges for the first
				 thirty (30) consecutive days of each rental period. The portion of the rental
				 period that exceeds thirty (30) consecutive days is not subject to sales (or
				 hotel) tax.
2. Any break in
				 occupancy results in the creation of a new and separate rental. A break occurs
				 when a guest terminates his occupancy by checking out or by transferring from
				 one hotel to another hotel, even if such hotels are operated by the same owner.
				 The tax will apply to charges for such new and separate rentals in the same
				 manner and to the same extent as though such guest had just checked in for the
				 first time, and the thirty (30) day taxable period starts all over.
a. However, a mere change of rooms in the
				 same hotel, motel, rooming house or tourist camp does not constitute a break in
				 occupancy.
3. In the
				 event that an occupant has a documented agreement covering a rental period of
				 twelve (12) months or more, the entire charge including the first thirty (30)
				 consecutive days of such occupancy are not subject to sales or hotel tax. For
				 leases covering a period of less than twelve (12) months, the first thirty (30)
				 consecutive days are subject to both sales and hotel tax.
4. Where a hotel rents a room designed as
				 living quarters (i.e., a bedroom, suite, etc.) and the room or suite is rented
				 to a business for display or conference purposes, rental charges made for such
				 accommodations will be subject to tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.7 - Sales Tax on Residential Dwellings

Current through June 14, 2024
A. Sales Tax
				 Liability
1. Sales and use tax is imposed on
				 the sale, storage, use, or other consumption in this state at the rate as
				 provided in R.I. Gen. Laws §§
											44-18-18 and
				  44-18-20 on the
				 rental charges for rooms, houses, condominiums, and other residential
				 dwellings. Tax is imposed on the total rental charges for the first thirty (30)
				 consecutive days of each rental period, provided that such rental period is not
				 greater than thirty (30) consecutive days or one calendar month.
2. For any room rented, or for a house,
				 condominium, or other residential dwelling rented in its entirety to an
				 occupant who has a documented agreement covering a rental period of more than
				 thirty (30) consecutive days, or for one calendar month, there is no sales (or
				 state/local hotel) tax due on the rental charge. In this case, the rental is
				 excluded from the definition of occupancy.
a.
				 Example 1: A college student rents a home for the nine (9) month period
				 September through May. Since the rental period is greater than thirty (30)
				 consecutive days, or for one calendar month (or more), there is no sales or
				 hotel tax due on the rental charges.
b. Example 2: A person rents their beach
				 house in its entirety for a three (3) month period June through August and the
				 occupant has a documented agreement. Since the rental period is greater than
				 thirty (30) consecutive days, or for one calendar month (or more), there is no
				 sales or hotel tax due on the rental charges.
c. Example 3: A person rents their beach
				 house in its entirety for separate two week periods in July and August. Since
				 no rental period exceeds thirty (30) consecutive days or one calendar month,
				 sales tax as provided in R.I. Gen. Laws §
												44-18-18 and
				 the local hotel tax as provided in R.I. Gen. Laws §
												44-18-36.1(b) 
				 must be added to the amount charged for each rental period. Since the beach
				 house is rented in its entirety, the state hotel tax per R.I. Gen. Laws §
												44-18-36.1(a) 
				 does not apply.
d. Example 4: A
				 person rents a room in their beach house for separate two week periods in July
				 and August. Since no rental period exceeds thirty (30) consecutive days or one
				 calendar month, sales tax as provided in R.I. Gen. Laws §
												44-18-18 and
				 state and local hotel taxes as provided in R.I. Gen. Laws §
												44-18-36.1(a) and
				 (b)  must be added to the amount charged for
				 each rental period.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.8 - Hosting Platforms, Realtors, Room Resellers and Travel Packages

Current through June 14, 2024
A. Hosting Platform
1. A hosting platform as defined in §
											51.5     of this Part is
				 required to register, collect and remit both sales and hotel tax on the rental
				 charge to occupants for rooms and other residential dwellings.
a. Example 1: A person rents a room in their
				 residential home through an online hosting platform. The rentals vary from a
				 weekend to an entire week. Since the definition of a hotel includes residential
				 dwellings and no rental period exceeds thirty (30) consecutive days or one
				 calendar month, both sales tax as provided in R.I. Gen. Laws §
												44-18-18 and
				 state and local hotel taxes as provided in R.I. Gen. Laws §
												44-18-36.1(a) and
				 (b)  must be added to the amount charged for
				 each rental period. The hosting platform is required to collect and remit the
				 tax.
b. Example 2: A person rents a
				 room in their residential house through an online hosting platform. The rental
				 period is for one calendar month and the occupant has a documented arrangement.
				 This rental is not subject to sales or hotel tax as the rental period is for
				 one calendar month.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.9 - Rental of Public Rooms in a Hotel

Current through June 14, 2024
A. Both sales
				 and hotel tax apply only to living quarters as defined in §
										51.5     of this Part within a
				 hotel. The hotel is not required to charge tax on the rental of public rooms
				 (i.e., assembly rooms, ballrooms, card rooms, etc.) for group meetings, display
				 purposes, dances, or for similar events as long as the charges for such public
				 rooms are separately stated, except in the following cases:
1. If a customer rents a room in conjunction
				 with the serving of a meal (wedding, banquets, retirement dinner or similar
				 events) and the meal is provided by the operator/owner of the room, the charge
				 for the room, whether or not separately stated, is treated as an additional
				 charge for the furnishing, preparing or serving of the meal and is included in
				 the sales price of the meal.
2. If
				 a customer rents a room for purposes other than the serving of meals and there
				 is an incidental serving of light refreshments by the operator/owner of the
				 room for an additional charge, the sales tax applies only to the sales price of
				 the refreshments, if the charge for the refreshments is separately stated on
				 both the records of the vendor and the bill to the customer. If the charges are
				 not separately stated, the entire amount charged is subject to the sales
				 tax.
3. If more than one meeting
				 room has been rented for use at the same function, with one room being used for
				 the serving of meals and another room being used for the meeting; the
				 facility's separately stated and reasonable charge (based on prevailing rates
				 in the area) for the room not used for the serving of meals is not treated as
				 charges for the meals, and is not subject to sales tax. If the charge for the
				 room being used for the meeting is neither separately stated nor reasonable,
				 the facility's total charges are treated as charges for the meals, and are
				 subject to sales and use taxes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.10 - Exemptions

Current through June 14, 2024
A. The following rentals are exempt from tax:
1. Rentals charged at camps or retreat houses
				 operated by religious, charitable and educational organizations and
				 institutions.
2. Rentals charged by
				 privately owned and operated summer camps for children.
3. Rentals charged for living quarters in an
				 institution licensed by the state for the hospitalization, custodial or nursing
				 care of human beings.
4. Rentals
				 charged by any non-profit educational institution for living quarters to
				 accommodate any student or teacher, if such living quarters are necessitated by
				 attendance at such institution.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.11 - Hotel Tax on Hotels and Other Accommodations

Current through June 14, 2024
A.
				 Hotel Tax Liability
1. A state hotel tax is
				 imposed at the rate provided in R.I. Gen. Laws §
											44-18-36.1(a) 
				 upon the total consideration charged for occupancy of any space furnished by
				 any hotel, travel packages, or room seller as defined in R.I. Gen. Laws §
											44-18-7.3(b) 
				 in this state. A house, condominium, or other residential dwelling shall be
				 exempt from the five percent (5%) state hotel tax under this subsection if the
				 house, condominium, or other residential dwelling is rented in its entirety.
				 The state hotel tax is in addition to any sales tax imposed. The state hotel
				 tax is administered and collected by the division of taxation and unless
				 provided to the contrary in this chapter, all the administration, collection,
				 and other provisions of R.I. Gen. Laws Chapters 44-18 and 44-19
				 apply.
2. A local hotel tax is
				 imposed at a rate as provided in R.I. Gen. Laws §
											44-18-36.1(b) 
				 upon the total consideration charged for occupancy of any space furnished by
				 any hotel in this state, in addition to all other taxes and fees now imposed by
				 law. The local hotel tax shall be administered and collected in accordance with
				 §
											51.11(A)(3)(a)     of this Part.
3. Short term rentals
				 (consisting of a rental period of thirty (30) days or less) of a residential
				 dwelling are subject to hotel tax as follows:
a. House/condominium or other such
				 residential dwelling rented in its entirety is subject to the local hotel tax
				 per §
												51.11(A)(2)     of this Part. The state hotel tax in §
												51.11(A)(1)     of this Part does not apply;
b. Room rental in a residential dwelling is
				 subject to both the state and local hotel tax in §§
												51.11(A)(1) and
				 (2)     of this Part.
4. A residential dwelling rented for more
				 than thirty (30) consecutive days or for one calendar month is not subject to
				 either hotel tax (or sales tax).
5.
				 Notwithstanding the provisions of §
											51.11(A)     of this Part, the city of Newport shall have the authority to collect from
				 hotels located in the city of Newport the hotel tax imposed.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52) › Section 280-RICR-20-70-52.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax computation for beer, wine and liquor
					 sales.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52) › Section 280-RICR-20-70-52.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, 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 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52) › Section 280-RICR-20-70-52.3 - 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 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52) › Section 280-RICR-20-70-52.4 - 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 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52) › Section 280-RICR-20-70-52.5 - Beer, Wine and Liquor Dealer

Current through June 14, 2024
The measure of tax with respect to retail sales of beer,
					 wine, and spirituous liquors is the entire amount charged therefor, inclusive
					 of the amount of other state or federal taxes imposed with respect to the
					 property.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 53 - Newspapers and Periodicals (280-RICR-20-70-53) › Section 280-RICR-20-70-53.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §
										44-18-30(2).
					 This regulation provides for sales tax liability for sales of newspapers and
					 periodicals.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 53 - Newspapers and Periodicals (280-RICR-20-70-53) › Section 280-RICR-20-70-53.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-18-30(2),
					  44-1-4,
					  44-18.1-1 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative
					 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 53 - Newspapers and Periodicals (280-RICR-20-70-53) › Section 280-RICR-20-70-53.3 - 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 53 - Newspapers and Periodicals (280-RICR-20-70-53) › Section 280-RICR-20-70-53.4 - 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 53 - Newspapers and Periodicals (280-RICR-20-70-53) › Section 280-RICR-20-70-53.5 - Definitions

Current through June 14, 2024
"Newspaper" means an unbound publication printed on
					 newsprint which contains a news editorial comment, opinions, features,
					 advertising matter and other matters of public interest. "Newspaper" does not
					 include a magazine, handbill, circular, flyer, sales catalog, or similar item
					 unless the item is printed for and distributed as part of a
					 newspaper.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 53 - Newspapers and Periodicals (280-RICR-20-70-53) › Section 280-RICR-20-70-53.6 - Newspapers and Periodicals

Current through June 14, 2024
A. The sales/use
				 tax does not apply to the sale of or the storage, use or other consumption of
				 newspapers in this state.
B.
				 Magazines and other periodicals, whether sold over the counter or by
				 subscription are subject to the sales/use tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax liability for purchases by contractors
					 and subcontractors.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, 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 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.3 - 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 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.4 - 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 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.5 - Definitions

Current through June 14, 2024
A. "Contractor" means both contractors and
				 subcontractors and including but not limited to building, electrical, plumbing,
				 heating, painting, decorating, paper hanging, air conditioning, ventilating,
				 insulating, sheet metal, steel, masonry, carpentry, plastering, cement, road,
				 bridge, landscape and roofing contractors or subcontractors.
B. "Construction contract" means a contract
				 for the repair, alteration, improvement, remodeling or construction of real
				 property.
C. "Nonresident
				 contractor" means one who does not maintain a regular place of business in this
				 state. A regular place of business shall be deemed to mean and include any bona
				 fide office (other than a statutory office), factory, warehouse or other space
				 in this state at which the taxpayer is doing business in its own name in a
				 regular and systematic manner, and which is continuously maintained, occupied
				 and used by the taxpayer in carrying on its business through its regular
				 employees regularly in attendance. A temporary office at the site of
				 construction shall not constitute a regular place of business.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.6 - Contractors and Subcontractors - In General

Current through June 14, 2024
A.
				 Taxability of Sales to or by Construction Contractors
1. A contractor shall pay the tax as a
				 consumer on the purchase of all materials, supplies, tools and equipment,
				 including rentals thereof and all replacement parts used by him in fulfilling
				 either a lump-sum contract, a cost-plus contract, a time and material contract
				 with an upset or guaranteed price which may not be exceeded, or any other kind
				 of construction contract except:
a. where the
				 contractor contracts to sell materials or supplies at an agreed price and to
				 render service in connection therewith, either for an additional agreed price
				 or on the basis of time consumed, or:
b. where such contractor is engaged in the
				 business of selling such materials or supplies at retail.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.7 - Contracts with Exempt Agencies, Institutions and Organizations

Current through June 14, 2024
A. Contractors performing construction
				 contracts for the Federal Government, its agencies or instrumentalities, this
				 state, or any other state of the United States of America, its agencies, any
				 city, town, district, or other political subdivision of said states, hospitals
				 not operated for profit, educational institutions not operated for profit,
				 churches, orphanages, and other institutions or organizations operated
				 exclusively for religious or charitable purposes, may purchase without payment
				 of the tax, materials and supplies which are essential to the construction
				 project and which are to be utilized in the construction thereof.
B. Exemption applies only to materials and/or
				 supplies essential to the project which are to be utilized in the construction
				 of the project. Therefore, items such as temporary signs, barricades, barrels,
				 etc. do not qualify for exemption. Also, materials and supplies purchased extax
				 which are not earmarked for a particular exempt project will be deemed
				 taxable.
C. Exemption hereunder
				 does not apply to tools and equipment and parts therefor and tax applies to the
				 sale or rental of such tools and equipment to contractors.
D. In order to purchase qualifying materials
				 and supplies without payment of the tax the contractor shall provide suppliers
				 with a Contractor's Exemption Certificate in the form set forth herein, showing
				 the reasons for exemption; and the contractor's records must show the
				 disposition of all property so purchased. If any such property is then used for
				 a nonexempt purpose, the contractor must pay the tax on the property so
				 used.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 54 - Contractors and Subcontractors (280-RICR-20-70-54) › Section 280-RICR-20-70-54.8 - Nonresident Contractors

Current through June 14, 2024
A. Any individual,
				 partnership, joint venture, corporation, state, municipal government or exempt
				 organization awarding a construction contract in Rhode Island to a nonresident
				 contractor (as hereinafter defined) is required, pursuant to R.I. Gen. Laws
				 §
										44-1-6,
				 as last amended, to withhold 3% of the contract price to secure payment of any
				 sales and use tax or income tax withheld, or both, that may be due to the State
				 of Rhode Island in carrying out the contract.
B. Upon completion of the contract, the
				 nonresident contractor is required to notify the Tax Administrator in writing
				 by certified or registered mail (in duplicate) to audit his/her records for the
				 particular project. At such time the contractor is required to have available
				 on the job site or within this state, sales and use tax records and employees'
				 personal income tax withheld records.
C. Receipted copies of this request are to be
				 furnished by the Tax Administrator to the nonresident contractor and to the
				 person holding the funds.
D. The
				 Tax Administrator shall, within 30 days after receipt of the request, audit the
				 records and provide by certified mail to the person holding the funds and to
				 the nonresident contractor, either a certificate of no tax due or a notice of
				 taxes due.
E. The person holding
				 the funds is required to pay over to the Tax Administrator the amount set forth
				 in the notice of taxes due, including interest and penalties, but not in excess
				 of 3% of the contract price. Monies withheld in excess of taxes due the Tax
				 Administrator may be paid over to the nonresident contractor.
F. If the Tax Administrator does not furnish
				 a certificate of no tax due or a notice of taxes due within 30 days after
				 receipt of the request for the making of the audit, the person holding the
				 funds may remit the full amount due to the nonresident contractor. The Tax
				 Administrator shall not have any claim against such funds in the hand of the
				 person holding the funds.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55) › Section 280-RICR-20-70-55.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax liability for the sales of conveyor
					 systems and elevator installations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55) › Section 280-RICR-20-70-55.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, 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 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55) › Section 280-RICR-20-70-55.3 - 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 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55) › Section 280-RICR-20-70-55.4 - 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 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55) › Section 280-RICR-20-70-55.5 - Conveyor Systems and Elevator Installations

Current through June 14, 2024
A.
				 Conveyor systems are tangible personal property with the exception of the
				 foundations or underpinnings which are embedded, anchored or countersunk in
				 concrete floors of a business establishment and which are used permanently
				 therein and regarded as a structural component of the building to which they
				 are annexed.
B. The above-mentioned
				 foundations or underpinnings are in and of themselves improvements to real
				 property. However, the elevated positions of the conveyor system are tangible
				 personal property.
1. Examples of property
				 which will be considered part of realty in conveyor installations are conduits
				 permanently installed in the floors or walls through which the wiring is run
				 and bolts permanently embedded in floors or walls to which the conveyor system
				 is attached.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax liability for purchases that involve
					 coupons, discounted selling prices, or buydowns.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.2 - 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 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.3 - 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 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.4 - 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 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.5 - Generally

Current through June 14, 2024
A. Cash discounts allowed and taken at the
				 time of sale are excluded from the sales price of tangible personal property
				 upon which the sales tax is based. Cash discounts which are given to customers
				 after the time of sale are not excluded from the sales price.
B. "Sales price" shall not include:
1. Discounts, including cash, term, or
				 coupons that are not reimbursed by a third party that are allowed by a seller
				 and taken by a purchaser on a sale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.6 - Price Reduction Coupons

Current through June 14, 2024
A. In general,
				 sales tax treatment of purchases made or items obtained using coupons which
				 result in a reduced price to the consumer is based on whether or not the
				 retailer can be reimbursed for the coupon by a manufacturer or other third
				 party.
B. "Retailer's or Store
				 Coupons" are coupons issued by the retailer. When a retailer issues a store
				 coupon and receives no reimbursement for the value of the coupon from any third
				 party the tax is computed on the discounted sales price. This type of coupon is
				 a seller's discount which is deducted from the sale price before computing the
				 sales tax.
C. "Manufacturer's
				 Coupons" are coupons issued by a manufacturer, distributor, promoter, or any
				 other third party. When a retailer accepts a manufacturer's coupon for which it
				 receives reimbursement from the product manufacturer or any third party, the
				 sales tax is computed on the full selling price of the item, i.e., the
				 consideration paid to the retailer plus the face value of the coupon. The
				 reimbursement may be in any form, including cash or credit towards the purchase
				 of additional merchandise.
D. If a
				 retailer offers customers, upon presentation of a manufacturer's coupon, a
				 discount on the usual sales price of tangible personal property at double or
				 triple the value of the coupon, and the retailer receives reimbursement from
				 any source for the coupon, the tax is computed on the sum of the discounted
				 price and the face value of the coupon.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.7 - Special Offers

Current through June 14, 2024
A. If a retailer
				 offers customers, upon presentation of a coupon, merchandise unconditionally
				 free of charge, merchandise free of charge with the purchase of other
				 merchandise or two items for the usual price of one, and the retailer receives
				 reimbursement from a manufacturer, distributor, promoter or other source for
				 the coupon, the sales tax is levied on the usual sales price of the item or
				 items. The reimbursement may be in any form, including cash or credit towards
				 the purchase of additional merchandise.
B. If a retailer sells an item to a customer
				 at a discounted price and is reimbursed for the amount of the discount by a
				 third party, the tax is computed on the discounted price of the item plus the
				 reimbursement received whether or not a coupon is presented to the retailer.
C. If a retailer gives a customer
				 an item unconditionally free of charge upon presentation of a coupon, and the
				 retailer receives no reimbursement from any source for the coupon, the retailer
				 is considered the consumer of that item and is responsible for the payment of a
				 sales or use tax based upon the amount it paid for the item.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.8 - "Free" Meal Coupons

Current through June 14, 2024
A. In general, the
				 sales tax treatment of a "free" meal furnished to a customer who purchases
				 another meal and presents a coupon or card for the free meal depends, like
				 other coupon items, upon whether the restaurant receives any reimbursement for
				 the coupon or card.
B. If the
				 restaurant issues its own coupon free of charge and does not receive any
				 reimbursement for the coupon or card, the restaurant is regarded as selling two
				 meals for the price of one and only one meal is subject to tax. If the
				 restaurant accepts a coupon or card which the customer previously purchased
				 from a third party having a contract with the restaurant to redeem the coupons
				 or cards and the restaurant is not reimbursed for the coupon or card, the
				 restaurant is regarded as selling two meals for the price of one and only one
				 meal is subject to tax.
1. (If the restaurant
				 requires a gratuity to be imposed on the value of the two meals, the entire
				 gratuity is part of the taxable receipts.)
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.9 - Loyalty Discount Card

Current through June 14, 2024
If a retailer offers a loyalty discount card at no cost to
					 any customer which can be used for selected discounts and savings when
					 presented at the register and the discounts are identified on the register
					 tape, either on an item by item basis or as a total savings at the end of the
					 register tape, the discounts are not included in the sales price if there is no
					 reimbursement received from a manufacturer or other third party. In the case of
					 the loyalty discount card, where the retailer has an agreement with the
					 manufacturer to reimburse some of the discount, the discount is not included in
					 the sales price unless it is identified on the register tape as a
					 "manufacturer's discount."
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) › Section 280-RICR-20-70-56.10 - Buydowns

Current through June 14, 2024
"Cigarette Buydowns." When a retailer sells cigarettes and
					 pursuant to an agreement with the distributor receives a discount for every
					 pack sold, and the discount is passed from the retailer to the customer, the
					 buydown discount is not included in the sale price if it is not shown on the
					 customers invoice or register receipt. If the customer's receipt identifies the
					 buydown discount, it is not included in the sales price unless the discount is
					 identified on the receipt as a manufacturer's discount.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57) › Section 280-RICR-20-70-57.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for sales tax liability for television service,
					 telegraph, water, gas, electricity, and steam.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57) › Section 280-RICR-20-70-57.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, 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 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57) › Section 280-RICR-20-70-57.3 - 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 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57) › Section 280-RICR-20-70-57.4 - 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 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57) › Section 280-RICR-20-70-57.5 - Definitions

Current through June 14, 2024
A. "Subscription television" means television
				 programming services provided to consumers for a fee via satellite transmission
				 or any other means.
B. "Residential
				 use" means that the exemption shall apply to multi-family residential premises
				 including apartments, as well as single-family homes whether the heating fuel,
				 electricity, gas or water is furnished to the landlord for all tenants or to
				 the individual tenants.