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 23 - Application of Tax at Time of Billing (280-RICR-20-70-23) › Section 280-RICR-20-70-23.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										44-1-4,
					  44-18.1-1 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative
					 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 23 - Application of Tax at Time of Billing (280-RICR-20-70-23) › Section 280-RICR-20-70-23.3 - 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 23 - Application of Tax at Time of Billing (280-RICR-20-70-23) › Section 280-RICR-20-70-23.4 - 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 23 - Application of Tax at Time of Billing (280-RICR-20-70-23) › Section 280-RICR-20-70-23.5 - Billing, Application of Tax at Time of

Current through June 14, 2024
A retailer who bills customers at stated periods, (monthly,
					 for example), for a series of purchases made during that period, may total the
					 individual sale prices and impose the tax on the aggregate amount of the bill
					 in lieu of imposing a tax on each sale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §44-18.1.
					 This regulation provides for the regulation of Tire Repairers, Reconditioners,
					 and Recappers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.2 - 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 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.3 - 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 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.4 - 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 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.5 - Tire Recapping

Current through June 14, 2024
Tire recappers must collect the sales tax when they sell a
					 recapped tire and when they recap an individual's tires on special order, they
					 must collect the tax on the total amount charged, since in the first instance
					 they are selling tangible personal property and in the second instance they are
					 fabricating or producing tangible personal property on special order for a
					 consideration.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.6 - Automobile Repairers

Current through June 14, 2024
A. Automobile
				 repairers or "body shops" are retailers of repair parts for motor vehicles.
				 They should segregate on the invoices to their customers and in their records,
				 the fair retail selling price of the parts from the charges for repair labor,
				 installation labor and other services. If the labor and other services are not
				 thus shown separately from the selling price of the parts it will be presumed
				 that the entire charge represents the sale price of the parts. However, the
				 automobile repairer or "body shop" shall separately state such charges when
				 requested by the customer. Failure by the retailer to comply with the
				 customer's request to separately state the labor or service charges will
				 subject the retailer to the penalty provisions set forth in R.I. Gen. Laws
				 §6-13.1 entitled "Deceptive Trade Practices."
B. In such event that labor or service
				 charges are separately stated, such charges are not subject to the imposition
				 of the sales/use tax.
C. Repairers
				 are the consumers of sandpaper, buffers, rags, masking tape, prime body filler,
				 paint, tools and related supplies used by them in the repair and/or painting of
				 motor vehicles and therefore the tax is due and payable upon the acquisition of
				 such purchase.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) › Section 280-RICR-20-70-24.7 - Repairers and Reconditioners

Current through June 14, 2024
A. Repairmen are
				 retailers of parts and materials furnished in connection with repair work in
				 which the value of the parts and materials is substantial in relation to the
				 total charge. This applies, for example, to repairers of motor vehicles,
				 bicycles, machinery, refrigerators, musical instruments, radios, boats and
				 furniture. The repairmen should segregate on the invoices to their customers
				 and in their records the fair retail selling price of the parts and materials
				 from the charges for labor of repair and installation and other services. If
				 the labor and other services are not thus shown separately from the selling
				 price of the property furnished, it will be presumed that the entire charge
				 represents the sale price of the property. However, the retailer shall
				 separately state such charges when requested by the customer. Failure by the
				 retailer to comply with the customer's request to separately state the labor or
				 service charges will subject the retailer to the penalty provisions set forth
				 in R.I. Gen. Laws §6-13.1 entitled "Deceptive Trade Practices."
1. In such event that labor or service
				 charges are separately stated, such charges are not subject to the imposition
				 of the sales/use tax.
2. If,
				 however, the value of the parts and materials used in repair work is small in
				 relation to the charges for the labor or other services performed and where no
				 separate charge is made for such property, the repairman is the consumer of the
				 property. This applies, for example, to repairers of tires (regrooving), tubes,
				 fishing rods, watches, and jewelry.
3. If the method of repairing or
				 reconditioning certain tangible personal property involves commingling property
				 delivered to a repairman or reconditioner with similar property so that the
				 customer receives repaired or reconditioned property which may not be the
				 identical property delivered to the repairman or reconditioner but which is
				 exactly the same kind of property as that so delivered, tax applies to the
				 amount charged by the repairman or reconditioner for the repaired or
				 reconditioned property.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §44-18.1.
					 This regulation provides for the application and regulation of the various use
					 taxes of the State of Rhode Island.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.2 - 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 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.3 - 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 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.4 - 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 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.5 - Definitions

Current through June 14, 2024
A. "Use tax" means:
1. An excise tax imposed on the storage, use,
				 or other consumption in this state of tangible personal property, including a
				 motor vehicle, or a trailer, purchased from any retailer, or prewritten
				 computer software delivered electronically or by load and leave, and/or package
				 tour and scenic and sightseeing transportation services at the rate of tax as
				 provided in R.I. Gen. Laws §
											44-18-20.
2. An excise tax is imposed on the storage,
				 use, or other consumption in this state of a motor vehicle, or a trailer
				 purchased from other than a licensed motor vehicle dealer or other than a
				 retailer of or trailers respectively, at the rate tax as provided in R.I. Gen.
				 Laws §
											44-18-20.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.6 - Taxes Imposed on Consumers

Current through June 14, 2024
A. Gross receipts
				 subject to sales tax and the sales price subject to use tax do not include the
				 amount of any taxes legally imposed directly on the consumer that are
				 separately stated on the invoice, bill of sale or similar document given to the
				 purchaser.
B. Gross receipts
				 subject to sales tax and the sales price subject to use tax include the amount
				 of any manufacturer's, importer's or retailer's excise tax included in the
				 prices of the property sold and it is immaterial whether or not the amount of
				 such tax is stated as a separate charge.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.7 - Interstate Sales

Current through June 14, 2024
A. Goods coming
				 into this State: When tangible personal property is purchased in interstate
				 commerce for use or consumption in this state and:
1. the seller is engaged in the business of
				 selling such tangible personal property in this state for use or consumption
				 and
2. delivery is made in this
				 state, such sale is subject to the use tax.
3. Such sale is taxable regardless of the
				 fact that the purchaser's order may specify that the goods are to be
				 manufactured or procured by the seller at a point outside this state and
				 shipped directly to the purchaser from the point of origin, and the seller is
				 required to report all such transactions and collect and remit to this state
				 the use tax on all taxable purchases.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.8 - Payment by Purchasers

Current through June 14, 2024
A. Business
				 Purchases:
1. Payment of tax is made directly
				 to the person from whom such property or taxable service is purchased if such
				 person holds a seller's permit, or a certificate of authority to collect tax,
				 under the Sales and Use Tax Act; or
2. Directly to the Tax Administrator on a
				 Consumer Use Tax Return (Form T-205) if the person from whom the tangible
				 personal property, or prewritten computer software delivered electronically or
				 by load and leave, and/or package tour and scenic and sightseeing
				 transportation services is purchased does not hold a permit to make sales at
				 retail.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.9 - Use Tax on Items Purchased from Out-of-State Suppliers - Due Date of the Tax

Current through June 14, 2024
A. Unlike liability
				 for the sales tax, which the retailer is obliged to pay to the state on or
				 before the 20th day of the month following the month in which the sales are
				 made, liability for the use tax does not arise until a certain event occurs --
				 that is, until the property which has been purchased outside of Rhode Island is
				 stored, used, or otherwise consumed in this state. Accordingly, in considering
				 USE TAX liability, just how and when such property is paid for by the purchaser
				 is not controlling.
B. Completed
				 items (e.g. a milling machine, lathe, television set, washing machine, etc.)
				 are used or stored in Rhode Island by the local purchaser thereof upon their
				 delivery into this state. The use tax on such items must therefore be paid on
				 or before the 20th day of the month following the month during which such
				 delivery occurs.
C. When several
				 completed items have been purchased at the same time from an out-of-state
				 supplier, regardless of how payment therefor is made, and where the cost of
				 each such completed item is either designated or can be determined, and where
				 such items are delivered into Rhode Island at various times over a period of
				 months, then the use tax must be paid by the 20th day of the month following
				 the respective months during which such items were successively delivered into
				 this state. Each such item is regarded as a separate unit.
D. Uncompleted items usually consist of
				 various component parts delivered into Rhode Island and thereafter assembled
				 before the local purchaser thereof can store, use, or otherwise consume such
				 fully assembled item.
E. Therefore,
				 regardless of the date of purchase and of the terms for payment, the purchaser
				 would not be obliged to pay the use tax until the 20th day of the month
				 following the month during which delivery into this state of the final shipment
				 of the component parts and completion of the assembly, erection or installation
				 of the machinery or equipment is made.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.10 - Statute of Limitation

Current through June 14, 2024
A. Where a taxpayer
				 who is liable only for use tax files a use tax return monthly, and does not
				 report the correct amount of the use tax due, nevertheless such filing sets the
				 running of the statute of limitations, and an assessment for additional tax
				 must be made and the determination mailed within three (3) years after the
				 return is filed, excepting in case of fraud or intent to evade the provisions
				 of the law, in which case the statute does not operate.
B. Where a retailer or permittee has filed a
				 sales and use tax return monthly, but has reported only a sales tax and has
				 left blank those lines on the return referring to the use tax, such filing of
				 the return in good faith, (i.e., containing no information that is misleading
				 or designed to prevent discovery of material facts necessary to make an
				 assessment,) sets the running of the statute as to both the sales and use tax
				 and an assessment for recovery of any use tax claimed to be due must be made
				 and the determination mailed within three (3) years after the return was filed,
				 except in case of fraud or intent to evade the provisions of the law, in which
				 case the Statute does not operate against the State.
C. Where a taxpayer or retailer who is
				 required to file a return under the provisions of the sales and use tax law
				 fails to do so, the statute of limitations is inoperative against the State and
				 an assessment covering a period of six (6) years may be made.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 25 - Use Tax Generally (280-RICR-20-70-25) › Section 280-RICR-20-70-25.12 - Receipts for Use Tax Paid to Retailers

Current through June 14, 2024
A.
				 Each retailer required or authorized to collect use tax from purchasers must
				 give a receipt to each purchaser for the amount of tax collected. The receipt
				 need not be in any particular form but must show the following:
1. The name and place of business of the
				 retailer.
2. The serial number of
				 the retailer's permit to engage in business as a seller or the serial number of
				 the retailer's certificate of authority to collect use tax.
3. The name and address of the
				 purchaser.
4. A description
				 identifying the property sold to the purchaser.
5. The date on which the property was
				 sold.
6. The sale price of the
				 property.
7. The amount of tax
				 collected by the retailer from the purchaser.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26) › Section 280-RICR-20-70-26.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides the regulation of sterilizing agents, stone cutters
					 and engravers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26) › Section 280-RICR-20-70-26.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										44-1-4,
					  44-18.1-1 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative
					 Procedures Act
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26) › Section 280-RICR-20-70-26.3 - 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 26 - Stone Cutters and Engravers (280-RICR-20-70-26) › Section 280-RICR-20-70-26.4 - 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 26 - Stone Cutters and Engravers (280-RICR-20-70-26) › Section 280-RICR-20-70-26.5 - Stonecutters and Monument Workers

Current through June 14, 2024
A. These industries
				 are considered as being primarily engaged in the production of tangible
				 personal property for retail sale. Therefore, the sales tax will apply to the
				 total sales price of the units produced for sale.
B. The addition of a name, date or
				 inscription on property already owned by the customer is considered to be a
				 service and as such no tax will be passed on to the customer on the charge for
				 such service. The monument worker should pay a tax as a consumer on materials
				 used in performing a service of this nature.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26) › Section 280-RICR-20-70-26.6 - Engravers

Current through June 14, 2024
A. Engraving performed by engravers on
				 property owned by others that is complete in and of itself does not constitute
				 a sale within the meaning of R.I. Gen. Laws §
										44-18-7(2).
				 The furnishing of such engraving is regarded as a service and does not
				 constitute a sale of tangible personal property.
1. Example 1: the engraving of a wedding date
				 on a wedding ring or the engraving on a stone monument is considered a service
				 and not the sale of tangible personal property.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) › Section 280-RICR-20-70-27.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the regulation of Demonstration and
					 Displays.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) › Section 280-RICR-20-70-27.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										44-1-4,
					  44-18.1-1 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative
					 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) › Section 280-RICR-20-70-27.3 - 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 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) › Section 280-RICR-20-70-27.4 - 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 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) › Section 280-RICR-20-70-27.5 - Demonstration and Display

Current through June 14, 2024
A. A purchaser of
				 tangible personal property who gives a resale certificate, and who uses the
				 property solely for demonstration or display while holding it for sale in the
				 regular course of business, is not required to pay tax for such use. If the
				 property is used for any purpose other than or in addition to demonstration or
				 display, such as for the personal use of the retailer or of his or her
				 employees, the purchaser must include in the measure of the tax paid the
				 purchase price of the property.
B.
				 Tax applies to the subsequent retail sale of the property. Tax applies to sales
				 by dealers to their sales personnel of tangible personal property to be used
				 for demonstration. It is presumed that any such tangible personal property will
				 be used for purposes in addition to demonstration, and any resale certificates
				 given for such property by sales personnel to dealers will be questioned, even
				 if the sales personnel hold retailers' permits.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) › Section 280-RICR-20-70-27.6 - Display Containers

Current through June 14, 2024
A. Some
				 manufacturers attach items which they manufacture for resale to various types
				 of cards. Some of these cards may contain the name of the manufacturer and/or
				 printed advertising matter relating to the items so attached. Such cards
				 usually have a capacity to hold six to a dozen items attached thereto; and each
				 item is removed individually from such card when the retailer sells it to a
				 customer.
B. For facility of
				 shipment, these cards, with the items attached thereto, are sometimes placed in
				 a box for delivery by the manufacturer (or by the wholesaler) to the
				 retailer.
C. Such cards to which
				 such items are thus attached are usually placed on a counter or shelf of the
				 retailer in order to display the attached items of merchandise.
D. Where title to such cards (some of which
				 may be relatively expensive depending upon the nature and quality of the card)
				 is retained by the manufacturer, so that the retailer may attach items of
				 merchandise to replace those previously sold, the sale of such cards by the
				 card manufacturing company to the manufacturer of the items of merchandise thus
				 sold is a taxable transaction.
E.
				 Where the manufacturer of such items of merchandise (for example pens, pencils,
				 watchbands, razor blades, etc.) attaches them to such display cards, and title
				 to the cards passes from the manufacturer of the merchandise to the retailer
				 along with such merchandise, and such cards are discarded or thrown away by the
				 retailer after the items attached thereto are sold to customers, then the
				 initial sale of such cards by the card manufacturer to the manufacturer of the
				 pens, pencils, etc., is regarded as a sale of a nonreturnable container, and
				 the tax does not apply.
F. Under
				 §
										27.6(B)     of
				 this Part, such type of card, even though it may contain the name of the
				 manufacturer of the products which are attached thereto, will be regarded as
				 constituting a means or device for packaging or containing the goods which are
				 to be offered for sale at retail; whereas the cards of the type referred to
				 under §
										27.6(A)     of
				 this Part, will be regarded as constituting a form of "display container" to
				 which the tax shall apply.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.1 - Purpose

Current through June 14, 2024
The purpose of this regulations is to implement R.I. Gen.
					 Laws Chapters 44-18 and 44-19 which provide for Tax on Motor Vehicles and
					 Non-Motorized Vehicles which are sold, used, or stored in the State of Rhode
					 Island.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1,
					 et seq., of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.3 - Application

Current through June 14, 2024
These rules and requirements shall be liberally construed
					 so as to permit the Division of Taxation the authority to effectuate the
					 purpose of R.I. Gen. Laws Chapters 44-18 and 44-19, as well as other applicable
					 State regulations and statutes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.4 - 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 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.5 - Definitions

Current through June 14, 2024
A. "Automobile" means, for the purposes of
				 Trade-in deductions and Trade-in Allowances, a private passenger vehicle not
				 used for hire, and does not refer to any other type of motor vehicle.
B. "Truck" means every motor vehicle
				 designed, used, or maintained primarily for the transportation of property. The
				 Administrator of the Division of Motor Vehicles shall determine, in case of
				 doubt, if a motor vehicle is subject to registration as a truck.
C. "Motor vehicle" means every vehicle
				 intended primarily for use and operation on the public highways which is
				 self-propelled, not including farm tractors and other machines and tools used
				 in the production, harvesting, and care of farm products.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.6 - Due Date and Measure of the Sales and Use Tax

Current through June 14, 2024
A. Due Date of the Tax
The tax on the purchase of a motor vehicle, whether
					 purchased from a dealer or on casual sale, must be paid prior to registering
					 the vehicle or by the 20th day of the month following the month during which
					 such purchase was made, whichever date comes first. Although payment of the tax
					 is a prerequisite to registering a motor vehicle, the tax must, however, be
					 paid by said 20th day even though the vehicle is not registered by such 20th
					 day.
B. Title and
				 Documentary Fee
1. For the purpose of this
				 Subpart, title fee and documentary fee shall mean the fee(s) charged by a motor
				 vehicle dealer to recover reasonable costs for processing all documentation and
				 performing of services related to the closing of a sale.
2. A motor vehicle dealer that is licensed by
				 the Division of Motor Vehicles may, in connection with the sale of a motor
				 vehicle, impose fees for:
a. The services of
				 registering and titling said vehicle with the Division of Motor Vehicles on
				 behalf of the purchaser; and/or
b.
				 The preparation of various paperwork associated with the sale, financing,
				 leasing, insurance, liens, warranties, federal and state disclosures, and other
				 procedures associated with the sale, leasing and financing of vehicles obtained
				 or provided by the dealership.
3. Any motor vehicle dealer that charges a
				 title preparation fee, in accordance with §
											28.6(B)(2)(a)     of this Part, or the documentary preparation fee, in accordance with §
											28.6(B)(2)(b)     of this Part, shall separately state the fee(s) on the invoice. The fee(s),
				 where charged, shall be included in the total sales price of the motor
				 vehicle.
4. The title and
				 documentary fee(s) shall be included in the taxable measure regardless of
				 whether the motor vehicle has been sold or leased. If the motor vehicle dealer
				 charges a fee for the preparation of documents which are for the sale and/or
				 registration of a motor vehicle, the fee shall be a part of the taxable
				 measure.
5. A motor vehicle dealer
				 cannot circumvent the inclusion of the above mentioned fees in the taxable
				 measure by characterizing the fees as something other than a title or
				 documentary fee.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.7 - Motor Vehicle Trade-In Allowance

Current through June 14, 2024
A. The Rhode
				 Island sales and use tax law provides that the amount of the trade in allowance
				 of a private passenger automobile when given in trade toward the purchase of a
				 new or used private passenger automobile is excluded from the measure of the
				 use tax.
B. A passenger automobile
				 shall be deemed a motor vehicle carrying passengers other than for hire, if the
				 Division of Motor Vehicles registers the vehicle as a private passenger
				 automobile. Hearses and other automobiles used chiefly in connection with the
				 conduct of funerals are not considered "automobiles for hire" and therefore
				 qualify for the trade-in allowance.
C. Rhode Island motor vehicle dealers who are
				 required to add and collect a tax on the sale of motor vehicles to nonresidents
				 are allowed to take into consideration the law of the state of the nonresident
				 as it relates to the trade-in of motor vehicles.
D. A separate or independent sale of an
				 automobile to a third party by the purchaser of a new or used private passenger
				 automobile from a dealer is not a trade-in even if the proceeds from the third
				 party sale are immediately applied by the seller to the purchase of a private
				 passenger automobile from a dealer. A sale shall be deemed a separate or
				 independent sale if one or more of the following events occur:
1. the third party buyer of the automobile
				 pays the seller, and not the dealer, for the automobile;
2. the dealer does not take physical
				 possession of the automobile; or
3.
				 title does not pass to the dealer.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.8 - Payment of Tax as Prerequisite to Registration

Current through June 14, 2024
A.
				 Each person before obtaining an original or transfer registration for any
				 article or commodity in this state, which article or commodity is required to
				 be licensed or registered in the state, shall furnish evidence satisfactory to
				 the Tax Administrator that any tax due has been paid. The sales or use tax on
				 any motor vehicle and/or recreational vehicle requiring registration by the
				 Registry of Motor Vehicles shall not be added by the retailer to the sale price
				 or charge but shall be paid directly by the purchaser to the Tax
				 Administrator.
B. Retailers making
				 sales of vehicles not requiring registration by the Registry of Motor Vehicles
				 are required to add and collect the tax.
1.
				 EXAMPLE: A retailer selling farm tractors, construction vehicles, trail bikes,
				 motor bikes, or the like, would be required to add and collect the sales
				 tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.9 - Trade-In Deductions

Current through June 14, 2024
A. R.I. Gen. Laws
				 §
										44-18-30(23) 
				 allows for a trade-in allowance on an automobile given by the buyer in trade to
				 the seller of an automobile, towards the purchase of a new or used automobile.
				 A motor home is treated as a private passenger vehicle which qualifies for the
				 trade-in allowance.
1. EXAMPLE 1:
A customer purchases an automobile from a dealership and
					 trades in an automobile to the dealer (seller). The trade in allowance is
					 deducted from the sales price in determining the amount of the sale subject to
					 tax.
2. EXAMPLE 2:
A customer purchases an automobile from a dealership and
					 trades in a truck to the dealer (seller). A deduction for the trade allowance
					 is not allowed from the sales price in determining the amount of the sale
					 subject to tax, since the vehicle traded in is a truck.
3. EXAMPLE 3:
A customer purchases an automobile from a dealership and
					 trades in an automobile to the dealer (seller). In addition, the customer
					 receives a manufacturer's rebate on the purchase of the automobile. Both the
					 trade in allowance and the amount the manufacturer's rebate are deducted from
					 the sales price in determining the amount of the sale 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 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.10 - Transfer of Motor Vehicle by Conditional Vendee

Current through June 14, 2024
Whenever a person who has purchased a motor vehicle on a
					 conditional bill of sale or other financing arrangement transfers the vehicle
					 thus acquired to another person who assumes liability or obligation for paying
					 off the unpaid balance due on that vehicle, the transactions will be regarded
					 as a casual sale of the vehicle from the vendee to the new owner and the new
					 owner must pay the tax before he or she will be permitted to register the
					 vehicle.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.11 - Purchase of a Repossessed Vehicle

Current through June 14, 2024
The purchase of a repossessed motor vehicle from a finance
					 company, or other financial institution, organization or person is regarded as
					 a taxable purchase and the purchaser thereof shall be obliged to pay the tax as
					 a prerequisite to the registration of such vehicle.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.12 - Registration of Motor Vehicles Obtained Through Property Settlements in Divorce Cases

Current through June 14, 2024
A. Where, by
				 agreement of the parties oral or otherwise regarding a property settlement in a
				 divorce case, one of the parties gets an automobile, such motor vehicle may be
				 registered without payment of tax provided:
1.
				 A statement is submitted by the registering party or their attorney setting
				 forth the facts in the matter and giving the:
a. Name of the case;
b. Docket number of the case;
c. Name of the court; and
d. Proof that the use tax was paid to this
				 state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.13 - Sale of Motor Vehicles by an Administrator, Guardian, Executor, or the Like

Current through June 14, 2024
The sale of a motor vehicle by any one of the above persons
					 is subject to the tax. Since the incidence of the tax falls on the purchaser,
					 the purchaser is liable for the payment of the tax when he or she seeks to
					 register the motor vehicle.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.14 - Transfer of Motor Vehicles via the Merging of Corporations

Current through June 14, 2024
A. The transfer of motor vehicles from
				 merging corporations to the surviving corporation is not subject to the sales
				 and use tax. The term "purchased from any retailer" (R.I. Gen. Laws §
										44-18-20) as
				 well as the term "purchased from other than licensed motor vehicle dealer"
				 (R.I. Gen. Laws §
										44-18-21) 
				 implies a contract of sale or exchange. However, in the case of mergers, the
				 ownership of property, including motor vehicles, vests in the surviving
				 corporation by operation of law. In such cases, there being no contract of sale
				 or exchange relative to the motor vehicles, the tax is not applicable to such a
				 transaction.
B. Where a vehicle is
				 transferred through a merger, a duly certified copy of the MERGER or
				 CONSOLIDATION AGREEMENT on file with the Secretary of State must be submitted
				 along with the form of sales or use tax exemption certificate. A certified copy
				 of such agreement, furnished by the Secretary of State or by his deputy, shall
				 constitute evidence of such merger or consolidation.
C. A complete list of all motor vehicles for
				 which registration is thus sought must also be submitted containing the make,
				 year, model, motor or serial number and proof that the use tax was paid.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.15 - Gifts of Motor Vehicles

Current through June 14, 2024
A. Where a motor
				 vehicle is purchased from an out of state retailer with the intent to gift it
				 to a person that will store, use, or consume it within this state, then the tax
				 applies. The donor will be required to pay the use tax at the current rate on
				 the sale price charged to him or her by the out-of-state retailer, less any
				 trade-in allowance where applicable, as a prerequisite to the donee's right to
				 obtain registration plates.
1. EXAMPLE:
A husband and wife go to Massachusetts (MA) together. The
					 husband buys a car from a MA dealer and the bill of sale indicates that he is
					 the purchaser. While in Boston he gives the vehicle to his wife as a gift. The
					 wife then attempts to register the vehicle in Rhode Island, claiming that
					 because the vehicle was a gift to her it is tax exempt.
a. Neither R.I. Gen. Laws §
												44-18-20 nor R.I.
				 Gen. Laws §
												44-18-21 requires that the wife be the purchaser. Moreover, her use of the motor vehicle
				 is consistent with the definition of "storage" and "use" as set forth under
				 R.I. Gen. Laws §
												44-18-9 and R.I. Gen. Laws §
												44-18-10.
				 Thus the transaction is taxable.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) › Section 280-RICR-20-70-28.16 - Bequests of Motor Vehicles

Current through June 14, 2024
A motor vehicle which is received as a bequest or as a
					 distributive share from the estate of a decedent may be registered without
					 payment of the Rhode Island sales and use tax. A statement should be submitted
					 by the attorney or other official representative setting forth the facts,
					 including the name of the decedent, the docket number of any probate
					 proceeding, the name of the probate court and that the vehicle constitutes
					 either a specific bequest or a distributive share.