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 42 - Advertising Agencies and Materials (280-RICR-20-70-42) › Section 280-RICR-20-70-42.2 - 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 42 - Advertising Agencies and Materials (280-RICR-20-70-42) › Section 280-RICR-20-70-42.3 - 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 42 - Advertising Agencies and Materials (280-RICR-20-70-42) › Section 280-RICR-20-70-42.4 - 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 42 - Advertising Agencies and Materials (280-RICR-20-70-42) › Section 280-RICR-20-70-42.6 - Advertising Materials

Current through June 14, 2024
A. "Advertising
				 material" shall include displays, display containers, brochures not containing
				 price lists, point of sale advertising and technical manuals or any tangible
				 personal property which does not accompany the product to the ultimate
				 consumer.
1. Any pamphlet, brochure or other
				 item, the nature of which includes something besides mere advertising material,
				 and which is enclosed with or accompanies the product when it is sold at
				 retail, and for which no separate charge is made, is regarded as being sold
				 along with such product and the retail selling price charged the customer is
				 deemed to include both such product and such printed material or other item.
a. Accordingly, resale or manufacturer's
				 exemption certificates may be issued by manufacturers, producers, packers and
				 others who purchase such printed material or other items to be used for such
				 purposes.
b. For example, a
				 manufacturer encloses a pamphlet with each piece of luggage manufactured. The
				 pamphlet consists of several pages, some of which contain instructions for the
				 customer on the proper use of the product, some being devoted to travel
				 information, and other pages containing illustrative pictures of its complete
				 line of luggage and describing the merits of its products. Since such pamphlet
				 is not exclusively advertising material, the tax does not apply.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43) › Section 280-RICR-20-70-43.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for the taxability of gift certificates, gifts, and
					 premiums under 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 43 - Gift Certificates and Premiums (280-RICR-20-70-43) › Section 280-RICR-20-70-43.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18, R.I. Gen. Laws §§
										44-1-4,
					  44-18.1-1 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative
					 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43) › Section 280-RICR-20-70-43.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapter 44-18 and other applicable state laws
					 and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43) › Section 280-RICR-20-70-43.4 - 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 43 - Gift Certificates and Premiums (280-RICR-20-70-43) › Section 280-RICR-20-70-43.5 - Gift Certificates

Current through June 14, 2024
The sale of gift certificates is not taxable, but when the
					 owner of a gift certificate receives tangible personal property by use of such
					 a certificate, or a part thereof, the transaction is a sale and taxable as
					 such. For example, if the owner of a gift certificate valued at $100 purchases
					 a $25 item, tax computed on $25 must be collected by the retailer and remitted
					 to the Tax Administrator.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43) › Section 280-RICR-20-70-43.6 - Gifts and Premiums

Current through June 14, 2024
A. Tax applies to
				 sales of tangible personal property to persons who make gifts of the property
				 to others, as for example, property:
1. given
				 away for advertising purposes
2.
				 given away for sample use
3.
				 awarded as prizes, the winning of which depends upon chance or skill.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44) › Section 280-RICR-20-70-44.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws §
										44-18-36.
					 This regulation provides for the sales and use tax liability of purchases made
					 by nonresidents outside 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 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44) › Section 280-RICR-20-70-44.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-18-36,
					  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 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44) › Section 280-RICR-20-70-44.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapter 44-18 and other applicable state laws
					 and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44) › Section 280-RICR-20-70-44.4 - 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 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44) › Section 280-RICR-20-70-44.5 - Nonresidents - Purchases by for Use in Rhode Island

Current through June 14, 2024
A.
				 R.I. Gen. Laws §
										44-18-36(2) 
				 of the Rhode Island Sales and Use Tax Law relates to those cases where the
				 property of a nonresident was not only purchased by him or her for his or her
				 use outside the State of Rhode Island but also was in fact so used prior to
				 bringing the property into this state for further use therein.
B. The mere fact that at the time the
				 nonresident purchased the property he or she had intended to use it in some
				 state other than Rhode Island, does not constitute, within the meaning of the
				 law, the exercise of any rights or powers over such property incident to
				 ownership thereof outside Rhode Island, so as to relieve the nonresident from
				 liability for the Rhode Island use tax, where the facts show that no actual use
				 was made outside this state prior to its delivery into Rhode Island for use
				 therein.
C. Moreover, the mere fact
				 that title had passed to such nonresident purchaser, and thereafter he or she
				 had instructed the seller to make delivery to a point within Rhode Island, does
				 not constitute either an out-of-state use or exercise of any right or power
				 over the property incident to ownership thereof, so as to preclude liability
				 for payment of the Rhode Island use tax on the storage, use, or other
				 consumption made in this state of such property.
D. The fact that some intervening
				 circumstance, arising between the date the property was purchased and the date
				 the nonresident commenced to use the same, resulted in the purchaser
				 substituting the use of such property within Rhode Island for the use
				 originally intended to be made by him or her outside Rhode Island, does not
				 constitute grounds for exemption within the meaning of R.I. Gen. Laws §
										44-18-36.
E. R.I. Gen. Laws §
										44-18-36(2) 
				 therefore applies to bona fide transactions involving the use of property
				 outside this state by nonresidents who thereafter bring such property to Rhode
				 Island for use therein. "Use" outside this state does not include the mere
				 removal of said property from the state of purchase 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 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.1 - 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
					 registration of retailers to collect and remit 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 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.2 - 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 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.3 - 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 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.4 - 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 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.5 - Definitions

Current through June 14, 2024
A. "Engaging in business in this state" means
				 the selling or delivering in this state, or any activity related to the selling
				 or delivering of tangible personal property or prewritten computer software
				 delivered electronically or by load and leave for storage, use, or other
				 consumption in this state, as well as providing package tour and scenic and
				 sightseeing transportation services. The term includes the following acts or
				 methods of transacting business:
1.
				 Maintaining, occupying, or using in this state permanently or temporarily,
				 directly or indirectly or through a subsidiary, representative, or agent by
				 whatever name called and whether or not qualified to do business in this state,
				 any office, place of distribution, sales or sample room or place, warehouse or
				 storage place, or other place of business;
2. Having any subsidiary, representative,
				 agent, salesperson, canvasser, or solicitor permanently or temporarily, and
				 whether or not said subsidiary, representative, or agent is qualified to do
				 business in this state, operate in this state for the purpose of selling,
				 delivering, or the taking of orders for any tangible personal property or
				 taxable services;
3. The regular or
				 systematic solicitation of sales of tangible personal property or taxable
				 services in this state by means of advertising in newspapers and other
				 periodicals; billboards; brochures, catalogs and similar advertising material
				 mailed to or distributed within the state to residents of this state;
				 telephone; computer assisted shopping networks; television, radio or other
				 electronic media intended to be broadcast to customers located in this
				 state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.6 - Registration and Collection of Sales and Use Tax by Retailers

Current through June 14, 2024
A. Every retailer selling tangible personal
				 property or prewritten computer software delivered electronically or by load
				 and leave for storage, use, or other consumption in this state, or package tour
				 and scenic and sightseeing transportation services, or renting living quarters
				 in any hotel, rooming house, or tourist camp in this state, shall register with
				 the tax administrator and give the name and address of all agents operating in
				 this state, the location of all distribution or sales houses or offices, or of
				 any hotel, rooming house, or tourist camp or other places of business in this
				 state, and other information that the tax administrator may require.
B. Registration of Out-of-State Retailers -
				 All out-of-state retailers engaging in business in this state, shall register
				 with the Tax Administrator to collect the use tax, and have the same obligation
				 to add, collect and remit the tax on Rhode Island sales in the same manner as a
				 local retailer with a place of business located within this state.
C. Every Retailer, at the time of making
				 taxable sales, shall collect and remit sales and use tax at the tax rate as
				 provided in R.I. Gen. Laws §§
										44-18-18 and
				  44-18-20 from the
				 purchaser or person renting the room and give a receipt therefore.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 45 - Out of State Retailers - Registration (280-RICR-20-70-45) › Section 280-RICR-20-70-45.7 - Statutory Agent for Process

Current through June 14, 2024
Under the laws of Rhode Island, a nonresident seller
					 engaging in business in this state and making sales of tangible personal
					 property and taxable services for use or consumption in this state,
					 automatically consents to the appointment of the Director of Business
					 Regulation of the State of Rhode Island as statutory agent for the purpose of
					 accepting service of process on his or her behalf in any suit or other
					 proceeding brought by the Tax Administrator in the courts of Rhode Island for
					 the collection of the Rhode Island use tax from such nonresident
					 seller.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.1 - 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
					 computers, software, and related systems.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18 and 44-19. These rules have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										44-1-1 et. seq. and
					 44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.3 - 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 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.4 - 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 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.6 - Computer Hardware

Current through June 14, 2024
The sale to a consumer of a computer and its related
					 components is taxable when delivered to a customer in this state. The rental of
					 a computer and its related components, including terminal equipment (hardware)
					 which is physically located in this state, is taxable.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.7 - Computer Software

Current through June 14, 2024
A. Prewritten
				 computer software - The sale of prewritten computer software ("canned")
				 delivered in tangible form is taxable including charges by the seller for any
				 services (training, maintenance consultation etc.) necessary to complete the
				 sale. However, installation labor separately stated is not subject to
				 tax.
B. Effective October 1, 2011,
				 the sale of prewritten computer software, including application software,
				 delivered electronically or by load and leave, is taxable including charges by
				 the seller for any services (training, maintenance consultation etc.) necessary
				 to complete the sale.
C. When an
				 agreement exists for a vendor to host software from their equipment and may be
				 accessed by a customer, the transaction is not considered prewritten computer
				 software delivered electronically and therefore is not subject to tax, provided
				 there is no downloading of prewritten computer software.
D. Modifications to prewritten computer
				 software that are designed to make the software conform to a purchaser's
				 specifications are not subject to tax, provided the charges are separately
				 stated.
E. Custom Software - The
				 sale of custom software as defined above is not subject to tax. This includes
				 any services incidental thereto and any modifications. If custom software sold
				 to a single purchaser is later sold to others, the later sales are considered
				 sales of prewritten software and are subject to tax.
F. Specified digital products such as digital
				 audio visual works, digital audio works, digital books, movies, music
				 downloads, and ringtones which are delivered electronically, are not subject to
				 tax, as they are not considered to be prewritten computer software.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.9 - Sourcing Transactions

Current through June 14, 2024
A. Excluding the
				 lease or rental of tangible personal property which is sourced in accordance
				 with R.I. Gen. Laws §
										44-18.1-11(B);
				 the retail sale of a product shall be sourced in accordance with R.I. Gen. Laws
				 §
										44-18.1-11(A) 
				 as follows:
1. When the product is received
				 by the purchaser at a business location of the seller, the sale is sourced to
				 that business location.
2. When the
				 product is not received by the purchaser at a business location of the seller,
				 the sale is sourced to the location where receipt by the purchaser (or the
				 purchaser's donee, designated as such by the purchaser) occurs, including the
				 location indicated by instructions for delivery to the purchaser (or donee),
				 known to the seller.
3. When
				 §§
											46.9(A)(1) and
				 (2)     of this Part do not apply, the sale is
				 sourced to the location indicated by an address for the purchaser that is
				 available from the business records of the seller that are maintained in the
				 ordinary course of the seller's business when use of this address does not
				 constitute bad faith.
4. When
				 §§
											46.9(A)(1),
				 (2), and (3) of this Part do not apply, the
				 sale is sourced to the location indicated by an address for the purchaser
				 obtained during the consummation of the sale, including the address of a
				 purchaser's payment instrument, if no other address is available, when use of
				 this address does not constitute bad faith.
5. When none of the previous rules of
				 §§
											46.9(A)(1), (2),
				 (3), and (4) of this Part apply, including
				 the circumstance in which the seller is without sufficient information to apply
				 the previous rules, then the location will be determined by the address from
				 which tangible personal property was shipped, from which the digital good or
				 the computer software delivered electronically was first available for
				 transmission by the seller, or from which the service was provided
				 (disregarding for these purposes any location that merely provided the digital
				 transfer of the product sold).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.1 - 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
					 drugs, medicines, marijuana for medical use, dietary supplements and grooming
					 and hygiene products.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 and 44-19. These rules have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-3(b),
					  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 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.3 - 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 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.4 - 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 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.5 - Definitions

Current through June 14, 2024
A. "Dietary supplement" 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. An amino acid;
e. A dietary substance for use by humans to
				 supplement the diet by increasing the total dietary intake; or
f. A concentrate, metabolite, constituent,
				 extract, or combination of any ingredient described in above; and
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.6 - Taxation of Drugs

Current through June 14, 2024
Under R.I. Gen. Laws §
										44-18-30 the sale, storage, use or other consumption of "drugs", as defined in §
										47.5     of this Part, that are
					 sold on prescriptions are exempt from sales and use tax. In addition, the
					 sales, storage, use or other consumption, in this state, of medical oxygen and
					 insulin; whether or not sold on prescription; and human blood are also exempt
					 from 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 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.7 - Taxation of Over-the-Counter Drugs

Current through June 14, 2024
A. For the
				 period commencing October 1, 2011, sales and use tax, at the rates as provided
				 in R.I. Gen. Laws §§
										44-18-18 and
				  44-18-20, shall
				 apply to an "over-the-counter drug" as defined in §
										47.5     of this part.
B. EXAMPLE:
A customer goes to a store with a prescription to purchase
					 an "over-the-counter drug". The pharmacist directs the customer to an aisle
					 where the product is located. The pharmacist does NOT process the transaction
					 as a prescription because the product is available as an "over-the-counter
					 drug". Transaction is subject to sales tax as the product is not sold on
					 prescription.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.8 - Taxation of Grooming and Hygiene Products

Current through June 14, 2024
"Grooming and hygiene products" as defined in §
										47.5     of this Part, are
					 subject to sales and use tax, at the rates as provided in R.I. Gen. Laws
					 §§
										44-18-18 and
					  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 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.9 - Taxation of Dietary Supplements

Current through June 14, 2024
A. A "dietary
				 supplement" as defined in §
										47.5     of this Part, is
				 subject to sales and use tax, at the rates as provided in R.I. Gen. Laws
				 §§
										44-18-18 and
				  44-18-20. This
				 means any product intended to supplement the diet, is required to be labeled as
				 a dietary supplement as identifiable by the "Supplemental Facts" box found on
				 the label and as required pursuant to Federal law. Dietary supplements sold on
				 prescription are not subject to sales and use tax. Vitamins sold as "dietary
				 supplements"; which usually come in tablet, capsule or pill forms are also
				 subject to sales & use tax; however, vitamins are not subject to sales and
				 use tax when sold on a prescription.
B. Reducing products are considered
				 supplements and are also subject to sales and use tax. However, products that
				 are represented for use as a sole item of a meal or of the diet are considered
				 food products and are therefore exempt.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) › Section 280-RICR-20-70-47.10 - Taxation of Marijuana for Medical Use

Current through June 14, 2024
For the period commencing October 1, 2011, sales tax, at
					 the rate as provided in R.I. Gen. Laws §
										44-18-18, shall
					 apply to the sale of "marijuana" for "medical use" as defined in §
										47.5     of this
					 Part.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.1 - 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
					 taxicab, limousine, charter bus, and other ground passenger transportation
					 services.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 and 44-19. These rules have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										44-1-1 et. seq. and
					 44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.3 - 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 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.4 - 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 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.5 - Definitions

Current through June 14, 2024
A. "Charter bus services" (NAICS 485510)
				 means establishments engaged in providing buses for charter. These
				 establishments provide bus services to meet customers' road transportation
				 needs and generally do not operate over fixed routes and on regular schedules.
				 Scenic and sightseeing transportation is not included in this
				 definition.
B. "Gross receipts"
				 means the total amount of the sale price, as defined in R.I. Gen. Laws §
										44-18-12 or the measure subject to tax as defined in R.I. Gen. Laws §
										44-18-12.1,
				 of the retail sales of retailers.
C. "Interstate transportation" means
				 transportation:
1. between a place in Rhode
				 Island and a place outside of Rhode Island including a place outside the United
				 States; or
2. between two places in
				 Rhode Island through another state or a place outside of the United States;
				 or
3. between two places in Rhode
				 Island as part of transportation originating or terminating outside of Rhode
				 Island or the United States.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.6 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation 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 gross receipts from the sale of taxicab, limousine, charter bus, and
				 other ground passenger transportation services provided in this state.
1. Services that begin or end at a
				 destination outside of Rhode Island (interstate service) are not subject to
				 tax. If a round trip service starts in Rhode Island and proceeds to a
				 destination in another state, and later returns to Rhode Island, a single
				 charge for this round trip service would not be taxable since the trip was
				 interstate in nature. Also, if a transportation service is between two places
				 in Rhode Island but passes through another state, this is an interstate service
				 and therefore would not be taxable.
2. Receipts in the form of a mandatory
				 gratuity are subject to sales and use tax only to the extent they are part of
				 the amount billed to the customer and included in gross receipts. Voluntary
				 payment of a gratuity by the passenger is not included in gross receipts and
				 therefore not subject to sales and use tax.
3. Transportation services provided in
				 connection with funerals, or services provided in connection with ambulance or
				 emergency service transportation are not subject to sales and use
				 tax.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) › Section 280-RICR-20-70-48.7 - Sales Tax Registration

Current through June 14, 2024
Any person furnishing taxicab, limousine, charter bus, and
					 other ground passenger transportation services in this state is a retailer as
					 provided in R.I. Gen. Laws §
										44-18-15 and is required to file a Business Application and Registration form with the
					 Tax Administrator, and to charge, collect and remit 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 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.1 - 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
					 trucks, trailers and buses - interstate carriers.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-1-1 et seq. and
					 44-19-33.
					 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 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.3 - 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 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.4 - 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 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.5 - Definitions

Current through June 14, 2024
A. "Busing company" means a company that
				 transports passengers for hire.
B.
				 "For hire" means available for use or service in exchange for
				 payment.
C. "Interstate commerce"
				 means commerce:
1. between a place in Rhode
				 Island and a place outside of Rhode Island including a place outside the United
				 States; or
2. between two places in
				 Rhode Island through another state or a place outside of the United States;
				 or
3. between two places in Rhode
				 Island as part of transportation originating or terminating outside of Rhode
				 Island or the United States.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.6 - Trucks and Trailers - Interstate Carriers

Current through June 14, 2024
A.
				 The purchase or rental/lease of a truck or trailer by a trucking company that
				 transports goods for hire is not subject to sales and use tax provided such
				 vehicle is to be used exclusively in interstate commerce.
B. In order to qualify for the exemption, the
				 purchaser is required to furnish a completed "Affidavit of Truck, Trailer or
				 Bus Operated in Interstate Commerce" to the Registry of Motor Vehicles at the
				 time of registration. In the case of a lease, the lessee must furnish the
				 Affidavit form to the lessor at the time of signing the lease. A person who
				 purchases a truck for the purpose of driving and leasing it to a trucking
				 company to be used "exclusively in interstate commerce" qualifies for the
				 exemption. The individual must complete the Affidavit form and furnish a signed
				 lease from the carrier company indicating who the vehicle is being leased from,
				 their motor carrier number and/or U.S. DOT number, and the year, make and
				 vehicle identification number.
C. A
				 truck or trailer used partly or wholly in intrastate operations does not
				 qualify for the exemption.
D. If a
				 vehicle qualifies for the exemption initially and at some later time is used
				 for purposes other than "exclusively in interstate commerce," the purchaser
				 will immediately be required to pay a sales/use tax to the Division of
				 Taxation. In the case of a lease, the lessee will be required to notify the
				 lessor that the exemption no longer applies so that lease billings from that
				 point forward change from an exempt to a taxable status.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) › Section 280-RICR-20-70-49.7 - Buses - Interstate Carriers

Current through June 14, 2024
A. The purchase or
				 rental/lease of a bus by a busing company that transports passengers for hire
				 is not subject to sales and use on the condition that the bus is used eighty
				 percent (80%) or more of the time in interstate commerce and provided that the
				 bus company shall furnish a completed "Affidavit of Truck, Trailer or Bus
				 Operated in Interstate Commerce" to the Registry of Motor Vehicles at the time
				 of registration attesting to the fact that the bus is used no less than eighty
				 percent (80%) of the time in interstate commerce. In the case of a lease, the
				 lessee must furnish the Affidavit form to the lessor at the time of signing the
				 lease.
B. A person who purchases a
				 bus for the purpose of driving and leasing it to a busing company to be used no
				 less than eighty percent (80%) of the time in interstate commerce qualifies for
				 the exemption. The individual must complete the Affidavit form and furnish a
				 signed lease from the carrier company indicating who the vehicle is being
				 leased from, their motor carrier number and/or U.S. DOT number, and the year,
				 make and vehicle identification number.
C. A bus used less than eighty percent (80%)
				 of the time in interstate commerce does not qualify for the
				 exemption.
D. If a vehicle
				 qualifies for the exemption initially and at some later time is used less than
				 eighty percent (80%) of the time in interstate commerce, the purchaser will
				 immediately be required to pay a sales/use tax to the Division of Taxation. In
				 the case of a lease, the lessee will be required to notify the lessor that the
				 exemption no longer applies so that lease billings from that point forward
				 change from an exempt to a taxable status.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.1 - Purpose

Current through June 14, 2024
The purpose of this rule making is to implement R.I. Gen.
					 Laws Chapters 44-18 and 44-19. Specifically, R.I. Gen. Laws §§
										44-18-30(32),
					  44-18-30(44),
					  44-18-30(53),
					  44-18-30(61) 
					 and
					  44-18-30(63),
					 which provides an exemption for farm equipment and farm structure construction
					 materials - feeds, fertilizer, plants and seeds, cattle bedding, chicken litter
					 - livestock, and poultry.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.2 - 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.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 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 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation to effectuate the purpose 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 50 - Commercial Farming and Related Items (280-RICR-20-70-50) › Section 280-RICR-20-70-50.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstance, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.