reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 65 - Public Service Corporation Tax › Part 1 - Public Service Corporation Tax (280-RICR-20-65-1) › Section 280-RICR-20-65-1.5 - General

Current through June 14, 2024
A. Every public service corporation as
				 enumerated in R.I. Gen. Laws §
										44-13-4,
				 carrying on or authorized to carry on business within this State is required to
				 file Form T-72, Rhode Island Public Service Corporation Gross Earnings Tax
				 Return. Such return shall be filed on or before April
				 15th of the year following the close of the taxable
				 year for calendar year end filers, or on or before the
				 15th day of the 4th month
				 following the close of the tax year for fiscal year end filers, without regard
				 to extension.
B. Pursuant to R.I.
				 Gen Laws §
										44-13-2.2,
				 a corporation or public service company whose principal business in this state
				 in not an activity enumerated in R.I. Gen. Laws §
										44-13-4 but
				 engages in that activity in this state, is required to report thegross earnings
				 derived form that activity in this state on Form T-72 returns. The corporation
				 or public service company shall also be required to file a Form RI-1120C, Rhode
				 Island Business Corporation Tax Return, and report the net income subject to
				 tax pursuant to R.I. Gen. Laws Chapter 44-11, excluding from the income the
				 gross earnings already reported on Form T-72.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 65 - Public Service Corporation Tax › Part 1 - Public Service Corporation Tax (280-RICR-20-65-1) › Section 280-RICR-20-65-1.6 - Books and Records

Current through June 14, 2024
A. Public service
				 corporations and/or corporation as provided in §
										1.5(B)     of
				 this Part required to file annual T-72 returns and/or Form RI-1120C must
				 maintain books and accounting records in accordance with the uniform system of
				 accounts provided by the appropriate regulatory agency.
B. The total amount of gross earnings to be
				 reported on Form T-72 should match gross receipts less returns and allowances
				 on the corresponding Federal tax return.
C. In the case of telecommunications
				 companies, the amount of uncollectible accounts excluded from gross earnings
				 from operations must agree with the uncollectible account expense taken as the
				 appropriate item on the corresponding Federal tax return.
D. All deductions from gross earnings must be
				 reconcilable through the books and records of the entity.
E. All items that are a change from book to
				 tax and vice versa must be verifiable through the books and records of the
				 entity.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §§
										44-18.1-1 et seq. This Chapter provides for the Adoption of the Streamlined Sales and Use
					 Tax Agreement ("SSUTA").
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-18.1-1 et seq., as amended, R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et
					 seq. - 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 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws §§
										44-18.1-1 et seq., and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.4 - 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 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.5 - Definitions

Current through June 14, 2024
A. "Advertising and promotional direct mail"
				 means printed material that meets the definition of "direct mail," in R.I. Gen.
				 Laws §
										44-18-7.1(j),
				 the primary purpose of which is to attract public attention to a product,
				 person, business or organization, or to attempt to sell, popularize or secure
				 financial support for a product, person, business or organization. As used in
				 this §
										1.5(A)     of
				 this Part, the word "product" means tangible personal property, a product
				 transferred electronically or a service.
B. "Certified Service Provider (CSP)" means
				 an agent certified under the SSUTA to perform all the seller's sales and use
				 tax functions, other than the seller's obligation to remit tax on its own
				 purchases.
C. "Other direct mail"
				 means any direct mail that is not "advertising and promotional direct mail"
				 regardless of whether "advertising and promotional direct mail" is included in
				 the same mailing. The term includes, but is not limited to:
1. Transactional direct mail that contains
				 personal information specific to the addressee including, but not limited to,
				 invoices, bills, statements of account, payroll advices;
a. Any legally required mailings including,
				 but not limited to, privacy notices, tax reports and stockholder reports;
				 and
b. Other non-promotional direct
				 mail delivered to existing or former shareholders, customers, employees, or
				 agents including, but not limited to, newsletters and informational pieces.
				 Other direct mail does not include the development of billing information or
				 the provision of any data processing service that is more than
				 incidental.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.6 - Relief from Certain Liability for Purchasers

Current through June 14, 2024
A. A
				 purchaser is relieved from liability for penalty for failing to pay the correct
				 amount of sales or use tax in the following circumstances:
1. A purchaser's seller or CSP relied on
				 erroneous data provided by the state on tax rates, taxing jurisdiction
				 assignments, or in the taxability matrix completed by that member state
				 pursuant to R.I. Gen. Laws §
											44-18.1-29;
				 or
2. A purchaser holding a direct
				 pay permit relied on erroneous data provided by the state on tax rates, taxing
				 jurisdiction assignments, or in the taxability matrix completed by that member
				 state pursuant to R.I. Gen. Laws §
											44-18.1-29.
3. A purchaser relied on erroneous data
				 provided by that member state in the taxability matrix completed by the state
				 pursuant to R.I. Gen. Laws §
											44-18.1-29.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.7 - Direct Mail Sourcing

Current through June 14, 2024
A. Notwithstanding
				 R.I. Gen. Laws §
										44-18.1-11;
1. A purchaser of advertising and promotional
				 direct mail may provide the seller with either a direct pay permit, a SSUTA
				 certificate of exemption claiming "direct mail", or information showing the
				 jurisdictions to which the advertising and promotional direct mail is delivered
				 to recipients.
2. If the purchaser
				 provides a direct pay permit or direct mail exemption certificate referred to
				 in paragraph A of this rule, the seller, in the absence of bad faith, is
				 relieved of all obligations to collect, pay, or remit any tax on any
				 transaction involving "advertising and promotional direct mail" to which the
				 permit, certificate or statement applies. The purchaser shall source the sale
				 to the jurisdictions to which the "advertising and promotional direct mail" is
				 to be delivered to the recipients and shall report and pay any applicable tax
				 due.
3. If the purchaser provides
				 the seller information showing the jurisdictions to which the advertising and
				 promotional direct mail is to be delivered to recipients, the seller shall
				 source the sale to the jurisdictions to which the advertising and promotional
				 direct mail is to be delivered and shall collect and remit the applicable tax.
				 In the absence of bad faith, the seller is relieved of any further obligation
				 to collect any additional tax on the sale of advertising and promotional direct
				 mail where the seller has sourced the sale according to the delivery
				 information provided by the purchaser.
4. If the purchaser does not provide the
				 seller with any of the items listed in §§
											1.7(A)(1) through
				 (3)     of this Part, the sale shall be sourced
				 to the address from which the advertising and promotional direct mail was
				 shipped in accordance with R.I. Gen. Laws §
											44-18.1-11(A)(5).
				 Nothing in this paragraph shall limit a purchaser's obligation for sales or use
				 tax to any state to which the advertising and promotional direct mail is
				 delivered.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.8 - Uniform Tax Returns

Current through June 14, 2024
A. Notwithstanding
				 the provisions of R.I. Gen. Laws §
										44-18.1-19:
1. A seller registered under the SSUTA
				 indicating at the time of registration that it anticipates no sales sourced to
				 the state will be made, is not required to file a return. A seller shall lose
				 such exemption upon making any taxable sales into this state and shall file a
				 return in the month following such sale.
2. A seller registered under the SSUTA,
				 having no legal requirement to register in the state, who fails to file a
				 return, shall be granted a minimum of (30) thirty days notice to file prior to
				 establishing a liability amount for taxes based solely on the seller's failure
				 to timely file a return.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) › Section 280-RICR-20-70-1.9 - Effective Date

Current through June 14, 2024
This regulation shall take effect on September 1, 2017 and
					 shall amend and supersede regulation SST 13-01.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2) › Section 280-RICR-20-70-2.1 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2) › Section 280-RICR-20-70-2.2 - Optional Service

Current through June 14, 2024
A. Optional
				 service, maintenance and extended warranty contracts provide for the
				 maintenance of property sold beyond the period set forth in a manufacturer's
				 warranty.
B. These contracts
				 generally provide that for a fixed charge a repairer will furnish labor and
				 parts needed to repair property during the period set forth in the agreement.
				 The fixed charge is payable at the time the contract is made.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2) › Section 280-RICR-20-70-2.3 - Optional Contract

Current through June 14, 2024
A. A contract is
				 optional within the meaning of this regulation if the buyer is not required to
				 purchase the contract from or through the seller of the property but is free to
				 contract with anyone for the repair or maintenance of the property
				 sold.
B. The charge for the
				 optional service, maintenance or extended warranty contract is not subject to
				 tax when such charge is separately stated by the retailer to the
				 purchaser.
C. For the purpose of
				 this regulation, a charge is deemed to be separately stated if:
1. It is itemized as a distinct line item on
				 an invoice, statement or receipt issued by the seller to the purchaser;
				 or
2. It is itemized as a distinct
				 line item on internal records maintained by the seller and which upon request
				 are made readily available to the tax administrator or his or her agents for
				 purposes of audit.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2) › Section 280-RICR-20-70-2.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 applications 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 impaired or affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3) › Section 280-RICR-20-70-3.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §§44-18
					 and 44-19 relating 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 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3) › Section 280-RICR-20-70-3.2 - 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 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3) › Section 280-RICR-20-70-3.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws §44-18.1 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 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3) › Section 280-RICR-20-70-3.4 - 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 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3) › Section 280-RICR-20-70-3.5 - Bibles and Other Canonized Scriptures

Current through June 14, 2024
The sale, storage and use or other consumption in this
					 state of bibles or any other canonized scriptures is subject to tax
					 notwithstanding the provisions of R.I. Gen. Laws §
										44-18-30(29).
					 Such bibles and other canonized scriptures are subject to tax in accordance
					 with the United State Supreme Court's decision in Texas Monthly, Inc. v.
					 Bullock, 489 US 1, 1989.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws §
										44-18-18.1.
					 This section imposes a Local Meals and Beverage Tax that is to be administered
					 and collected in conjunction with the State Sales and Use Tax. These rules also
					 govern the regulation provides for the regulation of meal services as well as
					 food stamp purchases.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et. seq., the Rhode Island Administrative Procedures Act. This regulation is
					 promulgated pursuant to R.I. Gen. Laws Chapter 44-18.1 as
					 amended.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Rhode Island Division of Taxation to effectuate the purpose of
					 R.I. Gen. Laws §
										44-18-18.1 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 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.4 - 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 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.5 - Definitions

Current through June 14, 2024
A. "Alcoholic beverages" means beverages that
				 are suitable for human consumption and contain one half of one percent (.05%)
				 or more of alcohol by volume.
B.
				 "Beverage" means all nonalcoholic beverages, as well as alcoholic beverages,
				 beer, lager beer, ale, porter, wine, similar fermented malt or vinous
				 liquor.
C. "Candy" means any
				 preparation of sugar, honey, or other natural or artificial sweeteners as an
				 ingredients in combination with chocolate, fruits, nuts, or other ingredients
				 or flavorings in the forms of bars, drops, or pieces. The term "candy" does not
				 include any preparation containing flour and shall require no
				 refrigeration.
D. "Caterer" means a
				 person engaged in the business of providing meals, food, and/or beverages on
				 the premises of customers but does not include employees hired by the hour or
				 the day. The term caterer also includes a delicatessen store or deli area
				 within a food store that sells prepared food as part of a party platter, deli
				 tray, sandwiches etc.
E. "Dietary
				 supplements" means any product, other than tobacco, intended to supplement the
				 diet that:
1. Contains one or more of the
				 following dietary ingredients:
a. A
				 vitamin;
b. A mineral;
c. An herb or other botanical;
d. A dietary substance for use by humans to
				 supplement the diet by increasing the total dietary intake; or
e. A concentrate, metabolite, constituent,
				 extract, or combination of any ingredient described above; and
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.6 - Local Meal and Beverage Tax General

Current through June 14, 2024
A.
				 All eating and/or drinking establishments are required to charge and collect a
				 one percent (1%) local meals and beverage tax on the sales of meals and/or
				 beverages within this State, effective August 1, 2003. The tax applies whether
				 or not the meals and/or beverages are prepared in the eating and/or drinking
				 establishment and whether or not consumed on the premises.
B. The one percent (1%) local meals and
				 beverage tax is to be separately stated from the seven percent (7%) state sales
				 tax on the sales check or other proof of sale. In the event that this
				 requirement causes a hardship to a business, that business may issue sales
				 checks or other proof of sale with the taxes combined at an eight percent (8%)
				 rate. Although the sales check or other proof of sale to the customer may
				 combine rates, the business must still maintain its books and records in such a
				 manner to segregate the two taxes in order to properly report them to the
				 Division of Taxation.
C. The one
				 percent (1%) local meals and beverage tax is administered and collected by the
				 Division of Taxation and unless provided herein, all the administration,
				 collection and other provisions of the State sales tax law (R.I. Gen. Laws
				 Chapters 44-18 and 44-19) apply.
D. The one percent (1%) local meals and
				 beverage tax received by the Division of Taxation will be distributed to the
				 city or town where the meals and/or beverages were delivered. Accordingly, each
				 eating and/or drinking establishment must report the one percent (1%) local
				 meals and beverage tax on its monthly or quarterly meals and beverage tax
				 returns by city or town where the meals and/or beverages were delivered. The
				 one percent (1%) local meals and beverage tax does not apply if the meal and/or
				 beverage is delivered outside of this state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.7 - Ancillary Changes

Current through June 14, 2024
A. Many retailers
				 of catered events or functions, whether the function or event is held on the
				 retailer's premises or off-site, list charges on their invoice or statement for
				 services and non-food items provided in connection with the sale of meals and
				 beverages. Certain charges are not subject to the one percent (1%) local meals
				 and beverage tax if they are marginally related to the sale or service of a
				 meal or beverage are reasonable in amount and are separately stated. These
				 charges include, but are not limited to:
1.
				 Valet parking;
2. Coat
				 checking;
3. Fees charged or
				 deposits forfeited for the cancellation of a function when no meal was
				 served;
4. Slippage (parking of
				 boats at harbor side facilities);
5. Transportation provided to or from a
				 catered function;
6. Lodging
				 provided in connection with a catered function or meal;
7. Entrance fees to nearby tourist
				 attractions or sites of interest;
8. Ceremony fees if the ceremony is provided
				 outside of the facility room where the meal is served;
9. Portable commodes or toilets furnished for
				 an outdoor function;
10. Facility
				 charge for lecture or instruction class when a meal is not included (incidental
				 beverage and food provided is not considered a meal);
11. Cover charge when admittance to a
				 facility is the only thing received (if cover charge includes a meal or
				 beverage it is subject to tax);
12.
				 Membership fees when member is charged an amount to comply with the minimum
				 spending requirement for an agreed period;
13. Charges for entertainment (including
				 bands, orchestras and disc jockeys);
14. Any minimum or attrition fees (as long as
				 the contracted meals were not provided);
15. Decorations, ice sculpture or
				 flowers;
16. Charges for any tents
				 or canopies provided when a catered event or function is held outdoors;
				 or
17. Audio visual
				 equipment.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.9 - Food Stamp Purchases

Current through June 14, 2024
A. When an
				 individual purchases eligible food items in an order containing both taxable
				 and nontaxable food items and presents both cash and food stamps for the order,
				 the retailer shall apply the food stamps first to the taxable portion of the
				 transaction.
B. Example: A food
				 stamp recipient arrives at the check-out with a $25 order consisting entirely
				 of eligible food items. However, eleven ($11) dollars' worth of the food is
				 taxable under state law (i.e., soda, gum, candy) and the remainder is not
				 taxable. The recipient pays for the order with five dollars ($5) in food stamps
				 and twenty dollars ($20) in cash. The five dollars ($5) in food stamps must
				 first be applied to the eleven ($11) dollars' worth of taxable items, resulting
				 in a tax being charged for the six ($6) dollars' worth of taxable items not
				 purchased with food stamps.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.10 - Meal Services Generally

Current through June 14, 2024
Under R.I. Gen. Laws §
										44-18-30(9),
					 the sale of food and food ingredients purchased for human consumption is exempt
					 from sales tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.12 - Seed, Plants, Fertilizers

Current through June 14, 2024
A. The following
				 items are subject to sales and use tax:
1.
				 Seeds and plants that ordinarily produce food for human consumption;
2. Fertilizers (including limestone);
				 and
3. Insecticides and fungicides,
				 seed inoculants and plant hormones.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.13 - Threshold Test

Current through June 14, 2024
A. The following
				 rules have been adopted by the Streamlined Sales Tax Governing Board to
				 determine how utensils are treated and their impact on the sale of various food
				 items. Under the approved interpretation, a Threshold Test, which determines
				 the percentage of sales considered to be prepared food, was created to add
				 consistency to the meaning of the term "provided by the seller." The Division
				 is required to use this test in making determinations of the taxability of
				 prepared food and beverage sales. The calculation is as follows:
1. The numerator includes sales of prepared
				 food under §§
											4.5(I)(1) and
				 (2)     of this Part of the definition of
				 prepared food; and food where plates, bowls, glasses or cups are necessary to
				 receive the food (e.g., dispensed milk, fountain beverages, salad bar).
				 Alcoholic beverages are not included in the numerator.
2. The denominator includes sales of all food
				 and food ingredients, including prepared food, candy, dietary supplements, and
				 soft drinks. Alcoholic beverages are not included in the denominator.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) › Section 280-RICR-20-70-4.15 - Cafeterias Operated by Tax Exempt Hospitals

Current through June 14, 2024
Although, under the provisions of R.I. Gen. Laws §
										44-18-30(5) 
					 of the Rhode Island sales and use tax act, hospitals not operated for profit
					 are exempted from paying either a sales tax or a use tax on tangible personal
					 property which is sold to them, nevertheless when such hospitals operate
					 cafeterias where meals, food or beverages are regularly sold to employees or
					 other persons, such sales are subject to the tax. Accordingly, the tax shall
					 apply to the gross receipts derived from such sales.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) › Section 280-RICR-20-70-5.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18
					 and 44-19. These Chapters provide for Sales and Use Taxes Liability and
					 Computation, and Sales and Use Taxes Enforcement and Collection, in regard to
					 taxation of pet care services (except veterinary and testing laboratories
					 services).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) › Section 280-RICR-20-70-5.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 and 44-19, as amended. These rules have been prepared in
					 accordance with the requirements of R.I. Gen. Laws Chapter 44-1 and §44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) › Section 280-RICR-20-70-5.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-18 and 44-19 and other applicable
					 state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) › Section 280-RICR-20-70-5.4 - 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 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) › Section 280-RICR-20-70-5.5 - Definitions

Current through June 14, 2024
A. "Person" means and includes any
				 individual, partnership, association, corporation, estate, trust, fiduciary,
				 limited liability company, limited liability partnership or any other legal
				 entity.
B. "Pet care services
				 (except veterinary and testing laboratories services)" (NAICS §812910)
				 means establishments engaged in providing pet care services (except veterinary
				 and testing laboratories services), including but not limited to boarding,
				 grooming, sitting, and training pets.
C. "Services" means all activities engaged in
				 for other persons for a fee, retainer, commission, or other monetary charge,
				 which activities involve the performance of a service in this state as
				 distinguished from selling property. In determining what a service is, the
				 intended use, principal objective or ultimate objective of the contracting
				 parties shall not be controlling. For the purposes of this rule, services
				 rendered by an employee for his employer are not taxable.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) › Section 280-RICR-20-70-5.6 - Taxation of Pet Care Services (Except Veterinary and Testing Laboratories Services)

Current through June 14, 2024
A. For the period
				 commencing October 1, 2012, sales and use tax at the rate as provided in R.I.
				 Gen. Laws §§
										44-18-18 and
				  44-18-20 is
				 imposed on receipts from the sale of pet care services (except veterinary and
				 testing laboratories services) provided in this state.
B. Any person furnishing pet care services
				 (except veterinary and testing laboratories services) in this State is a
				 retailer as provided in R.I. Gen. Laws §
										44-18-15,
				 and is thus required to file a Business Application and Registration form with
				 the Tax Administrator. They must also charge, collect, and remit Rhode Island
				 sales and use tax.
Example 1:
An individual purchases the following pet care and
								veterinary services:
Medical procedure for pet
$1,000.00
Overnight stay for observation in conjunction w/
								medical procedure
$200.00
Shampoo
$50.00*
Nail clipping
$10.00*
Sub total
$1,260.00
Sales Tax (* items subject to sales tax)
$4.20
Total
$1,264.20
Example 2:
A family goes on vacation and purchases the
								following pet care services:
Overnight stay for one week
$500.00*
Shampoo
$50.00*
Nail clipping
$10.00*
Sub total
$560.00
Sales Tax (* items subject to sales tax)
$39.20
Total
$599.20
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18
					 and 44-19. These Chapters provide for Sales and Use Tax Liability and
					 Computation and Sales and Use Tax Enforcement and Collection in regard to
					 taxation of clothing and footwear.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 and 44-19, as amended. These rules have been prepared in
					 accordance with the requirements of R.I. Gen. Laws §§
										44-1-1 et seq. and
					 44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Division of Taxation to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-18 and 44-19 and other applicable
					 state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.4 - 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 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.5 - Definitions

Current through June 14, 2024
A. "Clothing" means all human wearing apparel
				 suitable for general use.
1. Examples of
				 nontaxable items include, but are not limited to: Aprons, household and shop;
				 Athletic supporters; Baby receiving blankets; Bathing suits and caps; Beach
				 capes and coats; Belts and suspenders; Boots; Coats and jackets; Costumes;
				 Diapers, children and adult, including disposable diapers; Ear muffs; Footlets;
				 Formal wear; Garters and garter belts; Girdles; Gloves and mittens for general
				 use; Hats and caps; Hosiery; Insoles for shoes; Lab coats; Neckties; Overshoes;
				 Pantyhose; Rainwear; Rubber pants; Sandals; Scarves; Shoes and shoe laces;
				 Slippers; Sneakers; Socks and stockings; Steel toed shoes; Underwear; Uniforms,
				 athletic and non-athletic; and Wedding apparel.
2. Examples of items not considered to be
				 "Clothing" shall include, but not be limited to, the following taxable items:
				 Belt buckles sold separately; Costume masks sold separately; Patches and
				 emblems sold separately; Sewing equipment and supplies including, but not
				 limited to, knitting needles, patterns, pins, scissors, sewing machines, sewing
				 needles, tape measures, and thimbles; and Sewing materials that become part of
				 "clothing" including, but not limited to, buttons, fabric, lace, thread, yarn,
				 and zippers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.6 - Taxation of Clothing and Essential Clothing

Current through June 14, 2024
A.
				 For sales, leases or rentals prior to October 1, 2012, the sales in this state
				 of articles of clothing, essential clothing, and footwear, intended to be worn
				 or carried on or about the human body are exempt from the Rhode Island sales
				 and use tax.
B. Effective October
				 1, 2012, the exemption from Rhode Island sales and use tax will apply to the
				 sales, leases or rentals in this state of essential clothing, including
				 footwear, intended to be worn or carried on or about the human body with a
				 sales price of two-hundred fifty dollars ($250.00) or less per item.
1. Example: A retailer sells five (5) shirts
				 at sixty dollars ($60) each for a total of three-hundred dollars ($300.00).
				 Because the sale of each item is less than two-hundred fifty dollars ($250.00),
				 the sale of all five (5) shirts are exempt from the Rhode Island 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 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.7 - Taxation of Clothing Accessories or Equipment

Current through June 14, 2024
Sales of clothing accessories or equipment in this state
					 are subject to the Rhode Island 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 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.8 - Taxation of Protective Equipment

Current through June 14, 2024
Sales of protective equipment in this state are subject to
					 the Rhode Island 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 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) › Section 280-RICR-20-70-6.9 - Taxation of Sports or Recreational Equipment

Current through June 14, 2024
Sales of sports or recreational equipment in this state are
					 subject to the Rhode Island 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 7 - Social Clubs (280-RICR-20-70-7) › Section 280-RICR-20-70-7.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for Social Clubs.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 7 - Social Clubs (280-RICR-20-70-7) › Section 280-RICR-20-70-7.2 - 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 7 - Social Clubs (280-RICR-20-70-7) › Section 280-RICR-20-70-7.3 - 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 7 - Social Clubs (280-RICR-20-70-7) › Section 280-RICR-20-70-7.4 - 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 7 - Social Clubs (280-RICR-20-70-7) › Section 280-RICR-20-70-7.5 - Golf and Country Clubs

Current through June 14, 2024
A. Sales of
				 tangible personal property, including food and beverages and rentals of golf
				 carts and other equipment, by golf and country clubs, whether made to members
				 or other persons are taxable and such clubs must obtain a sales tax
				 permit.
B. Charges by the club for
				 other than the sales of tangible personal property such as membership dues
				 assessments are not charges for tangible personalty and, as such, are not
				 taxable.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 7 - Social Clubs (280-RICR-20-70-7) › Section 280-RICR-20-70-7.6 - Social and Fraternal Organizations

Current through June 14, 2024
A. Sales to
1. Generally, the sale of tangible personal
				 property to social and fraternal organizations is taxable. Such organizations
				 include fraternal societies, trade or professional associations, lodges, orders
				 and their auxiliaries and other similar organizations. These organizations are
				 not exempt under the provisions of §44-18-30(5).
				 The tax applies whether such sales are made to members or other
				 persons.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 8 - Finance Charges (280-RICR-20-70-8) › Section 280-RICR-20-70-8.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18
					 and 44-19. These Chapters provide for Sales and Use Taxes Liability and
					 Computation, and Sales and Use Taxes Enforcement and Collection, in regard to
					 taxation of finance charges.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 8 - Finance Charges (280-RICR-20-70-8) › Section 280-RICR-20-70-8.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 and 44-19, as amended. These rules have been prepared in
					 accordance with the requirements of R.I. Gen. Laws Chapter 44-1 and §44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 8 - Finance Charges (280-RICR-20-70-8) › Section 280-RICR-20-70-8.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-18 and 44-19 and other applicable
					 state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 8 - Finance Charges (280-RICR-20-70-8) › Section 280-RICR-20-70-8.4 - 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.