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 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.6 - Duties- Generally

Current through June 14, 2024
A. A promoter of a
				 show is required to file a notice of the show at least ten (10) days prior to
				 the show, stating the location and dates of the show, in a form prescribed by
				 the tax administrator. A permit to operate a show will be issued without
				 charge. Said permit shall be prominently displayed at the entrance of each
				 show. No promoter shall operate a show without obtaining a permit.
B. A promoter shall not permit any person to
				 display or sell tangible personal property, services or food and drink at a
				 show unless that person has a valid permit to make sales at retail issued by
				 the tax administrator. Said permit shall be prominently displayed by the
				 vendor.
C. A promoter is required
				 to file a report monthly, within twenty (20) days after the end of the prior
				 month for each show the promoter operates. Said report is to be filed on a form
				 prescribed by 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 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.7 - Duties- Out-of-State-Vendors

Current through June 14, 2024
A promoter of a show is charged with the duty of collecting
					 the sales tax from each out-of-state person who rents or leases space from the
					 promoter for the display and sale of tangible personal property, services, or
					 food and drink subject to tax at a show. The promoter must collect and remit
					 the tax collected from each out-of-state person at the close of each show. For
					 shows of an extended duration, such as seasonal flea markets, each week or
					 weekend, as the case may be, shall be considered a "separate
					 show."
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.8 - Revocation of Promoters Permit

Current through June 14, 2024
Any promoter who allows a person to display and sell
					 tangible personal property, services or food at a show who is not registered or
					 who does not display a permit or who fails to keep a record or file a monthly
					 report shall be subject to revocation of all existing permits and to the denial
					 of a permit to operate a show for a period of not more than two (2) years, in
					 addition to any other penalty provisions of the sales/use tax
					 law.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.9 - Flea Market

Current through June 14, 2024
A. Generally
1. Persons making sales of tangible personal
				 property other than refreshments (food and drinks) at flea markets are required
				 to register with the Division of Taxation and secure a Flea market Vendor's
				 Permit.
2. Flea market vendors
				 shall pay an annual registration fee of $120; provided however, flea market
				 vendors who do not operate on a permanent basis may, at their option, register
				 on a quarterly basis for a fee of $40 or on a thirty (30) day basis for $10. A
				 thirty (30) day permit shall only be valid at the location for which it is
				 issued. Annual and quarterly permits shall be valid at any location.
3. Sales tax permits shall not be valid at
				 flea markets other than for the sale of refreshments. Any other sales tax
				 permit holder operating at a flea market must also be registered as a flea
				 market vendor and pay the appropriate registration fee.
4. Flea market vendors selling only
				 nontaxable items, such as clothing, are required to register for a special
				 permit at no cost and shall display said special permit.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 18 - Vending Machines and Operators (280-RICR-20-70-18) › Section 280-RICR-20-70-18.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the regulation of Vending Machines and Vending
					 Machine Operators.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 18 - Vending Machines and Operators (280-RICR-20-70-18) › Section 280-RICR-20-70-18.2 - 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 18 - Vending Machines and Operators (280-RICR-20-70-18) › Section 280-RICR-20-70-18.3 - 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 18 - Vending Machines and Operators (280-RICR-20-70-18) › Section 280-RICR-20-70-18.4 - 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 18 - Vending Machines and Operators (280-RICR-20-70-18) › Section 280-RICR-20-70-18.5 - Vending Machines

Current through June 14, 2024
If the owner or lessee of the premises where the vending
					 machine is located has access to the monies in the machine and remits whatever
					 is owed to the company owning the machine after deducting profits or
					 commissions, he or she is considered to be the retailer. If, however, the owner
					 has no access to the monies in the machine and the monies are collected by the
					 distributor of the machine who then pays a percentage or commission to the
					 owner or lessee of the premises, then the distributor is the retailer.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 18 - Vending Machines and Operators (280-RICR-20-70-18) › Section 280-RICR-20-70-18.6 - Vending Machine Operators

Current through June 14, 2024
A. Persons
				 operating vending machines dispensing tangible personal property of a kind the
				 gross receipts from the retail sale of which are subject to tax must obtain
				 permits to engage in the business of selling tangible personal property and
				 must report and pay to the state the tax upon the gross receipts from the sales
				 made through such machines. One permit is sufficient for all machines of one
				 operator.
1. A statement in substantially the
				 following form must be affixed upon each vending machine in a conspicuous
				 place:
This vending machine is operated by: Name of
								Operator: Place of Business of Operator: who holds Permit No. __ issued
								pursuant to the Sales and Use Tax Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the regulation of Manufacturing, property and
					 public utility services, and sterilizing agents.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.2 - 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 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.3 - 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 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.4 - 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 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.5 - Manufacturing, Converting, Processing, Compounding, Assembling, Preparing, and Producing

Current through June 14, 2024
A. For the purpose
				 of this regulation, the business of manufacturing, converting, processing,
				 compounding, assembling, preparing, or producing shall be divided into three
				 parts as follows:
1. Administration, meaning
				 all administrative work such as general office operations, accounting,
				 purchasing, collection, sales promotion, clerical work in production such as
				 preparation of work records, production records and time records, and machinery
				 or equipment or supplies used in the transporting of raw materials to the
				 industrial plant.
2. Production,
				 meaning all operations performed in the producing or processing room, shop or
				 plant, including the production line starting with the handling and storage of
				 raw materials in the industrial plant and continuing through the last step of
				 production where the product is finished or completed and packaged for
				 sale.
3. Distribution, meaning all
				 operations subsequent to production such as handling, storing, selling,
				 displaying, loading and transporting the manufactured products.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.6 - Property used in Production

Current through June 14, 2024
A. Under R.I. Gen.
				 Laws §
										44-18-30(7) 
				 the sale, (including lease or rental) and the storage, use, or other
				 consumption in this state of the following items of tangible personal property
				 used in the production process, as defined above, are exempt:
1. Tangible personal property which will
				 become an ingredient, component, or integral part of the property produced to
				 be sold.
2. Tangible personal
				 property consumed in production of property to be resold.
3. Coal, fuel oil, electricity, natural gas,
				 artificial gas, steam, refrigeration, and water consumed in the production of
				 property to be resold.
4. Coal,
				 fuel oil, electricity, natural gas, artificial gas, steam, refrigeration, and
				 water when used to generate power or to maintain a fixed temperature necessary
				 in the production of tangible personal property for resale.
5. Work clothes, safety goggles, leather or
				 rubber aprons or similar items of work clothes.
6. Lubricating oils and greases used on
				 machines that manufacture products for resale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.7 - Legal Provisions

Current through June 14, 2024
A. R.I. Gen. Laws
				 §
										44-18-30(22) 
				 provides a further exemption from the sale (including lease or rental) and from
				 the storage, use, or other consumption in this state of tools, dies and molds,
				 and machinery and equipment (including replacement parts thereof) to the extent
				 used in an industrial plant in the actual manufacture, conversion or processing
				 of tangible personal property including computer software as that term is
				 utilized in SIC numbers 7371, 7372 and 7373, or in the corresponding industry
				 sectors of the North American Industry Classification System (NAICS Code), to
				 be sold or such machinery and equipment used in the furnishing of power to an
				 industrial manufacturing plant.
B.
				 Under R.I. Gen. Laws §
										44-18-30(22) 
				 the sales or use tax applies to the sale, (including lease or rental), storage,
				 use, or other consumption in this state of tools, dies and molds, and machinery
				 and equipment (including replacement parts thereof) to the extent used in
				 administration and distribution operations.
C. The exemption provided in R.I. Gen. Laws
				 §
										44-18-30(22) 
				 applies to the sale (including lease or rental) and to the storage, use or
				 other consumption in this state of tools, dies and molds, and machinery and
				 equipment (including replacement parts thereof) to the extent used in the
				 production of tangible personal property including computer software to be
				 sold.
D. In the event that a
				 manufacturer purchases equipment that does not qualify for exemption, it shall
				 pay the tax due at time of purchase. Provided, however;
1. If the equipment purchased partially
				 qualifies for exemption and the manufacturer knows the extent of the partial
				 exemption, the manufacturer shall give the vendor a Manufacturer's Exemption
				 Certificate and file a use tax return with the Division of Taxation and pay a
				 use tax based on the percentage of the nonexempt use of the equipment,
				 or
2. If the equipment purchased
				 partially qualifies for exemption and the manufacturer does not know the extent
				 of the partial exemption, it shall give the vendor a Manufacturer's Exemption
				 Certificate and file a use tax return with the Division of Taxation and pay use
				 tax on the entire cost of the equipment.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.8 - Use of Resale or Exemption Certificate

Current through June 14, 2024
A. In
				 making exempt purchases for use in production, a manufacturer should furnish
				 vendors with either a Resale Certificate, a Manufacturer's Exemption
				 Certificate, or any certificate or statement that contains the required
				 information and signature. However, these certificates should not be utilized
				 in making purchases for use in administration or distribution, as defined
				 above, and a tax must be paid on purchases for these purposes.
B. The acceptance of a properly executed
				 certificate relieves the vendor from the burden of proof.
C. If a manufacturer, processor or convertor
				 gives an exemption certificate and thereafter consumes some of the property
				 purchased for purposes other than production, he or she must report, as taxable
				 receipts, the cost price of the property consumed in administration or
				 distribution and pay the tax thereon.
D. In order that the Division of Taxation may
				 verify a vendor's nontaxable sales upon audit, it is necessary that vendors
				 retain executed exemption certificates. If a vendor lists nontaxable sales or
				 services for which he has no exemption certificates, the Division of Taxation
				 will presume such sales are taxable and make an assessment of tax against the
				 vendor.
E. When it is not possible
				 at the time tangible personal property or services are purchased to know how
				 they will be used, the manufacturer, processor or convertor may issue a
				 certificate to his vendor and may purchase without the tax. In such a case the
				 purchaser must report and pay directly to the Division of Taxation any tax that
				 is due based on nonexempt use made of the purchases.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.9 - Guidelines Used in Determining if Exemption Exists

Current through June 14, 2024
A. Machinery must be used by a manufacturer
				 in manufacturing tangible personal property to be sold to be exempt. This
				 excludes from the exemption all machinery used in the furnishing of services.
				 For example, the machinery of a laundry or dry cleaner, since it does not
				 manufacture tangible personal property, but rather provides a service, cannot
				 be within the exemption.
B.
				 Machinery used by a manufacturer before the manufacturing process has begun or
				 after it has been completed is taxable. For example, machinery used for
				 delivery to or from a plant, repair or maintenance of facilities, and crating
				 or packaging for shipment are not within the exemption, except as provided in
				 §
										19.9(D)     of
				 this Part below.
C. Machinery used
				 by a manufacturer to produce component parts which are to become an integral
				 part of the finished product to be sold would be exempt. For example, a milling
				 machine used to make parts which are to become a component of the finished
				 product to be sold would be exempt.
D. Packaging machinery when used to place the
				 property to be sold in the primary container, package or wrapping in which such
				 property is normally sold to the ultimate consumer is exempt. For example, a
				 primary package or container includes the bottle or cap used for a carbonated
				 beverage, the aerosol can, the wrapper for a candy bar or the tray for frozen
				 convenience foods. Machinery used in packaging for the purposes of
				 transporting, displaying or merchandising the product, where such packaging is
				 normally discarded by the wholesaler, retailer, or ultimate consumer prior to
				 the use or consumption of the product is taxable. Such packaging includes
				 shipping cartons, cases in which goods are placed for case lot sales, wooden
				 cases, or six-pack containers for carbonated or alcoholic beverages.
E. Materials used in constructing a
				 foundation to hold production machinery would be subject to the tax in that
				 such a foundation is part of a building or structure and does not qualify for
				 the production exemption.
F. The
				 parts and repair service for exempt machinery also are exempt. Examples of such
				 items would be conveyor belts, grinding wheels, grinding balls, machine drills,
				 auger bits, milling cutters, emery wheels, jigs, saw blades, machine tool
				 holders, reamers, dies and molds.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) › Section 280-RICR-20-70-19.10 - Sterilizing Agents

Current through June 14, 2024
Sales of sterilizing agents to dairies, breweries, soft
					 drink manufacturers and the like, are not exempt as materials which are
					 consumed and used directly in the process of manufacture of tangible personal
					 property for sale. The act of sterilizing containers is antecedent to the
					 manufacture of the product.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.
					 This regulation provides for 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 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.2 - 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 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.3 - 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 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.4 - 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 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.5 - Direct Mail, Printing and Related Industries

Current through June 14, 2024
A.
				 Generally - Tax applies to charges for printing, lithography, photolithography,
				 rotogravure, gravure, silk screen printing, imprinting multilithing,
				 multigraphing, mimeographing, photocopying, photostats, steel die engraving,
				 and similar operations for consumers regardless of whether or not the paper and
				 other materials are furnished by the consumer.
B. Services and Direct Mail
1. Services - Tax applies to charges for
				 services that are part of the sale of tangible personal property to consumers
				 such as overtime and set-up charges and charges for die cutting, embossing,
				 folding and other operations except as noted in §
											20.5(B)(2)     of this Part below. Tax applies regardless of whether or not the materials or
				 any part thereof are furnished by the customer.
2. Direct Mail
a. "Direct mail" means printed material
				 delivered or distributed by United States mail or other delivery service to a
				 mass audience or to addressees on a mailing list provided by the purchaser or
				 at the direction of the purchaser when the cost of the items are not billed
				 directly to the recipients. "Direct mail" includes tangible personal property
				 supplied directly or indirectly by the purchaser to the direct mail seller for
				 inclusion in the package containing the printed material.
b. "Direct mail" does not include multiple
				 items of printed material delivered to a single address.
c. Tax does not apply to the following direct
				 mail charges provided such charges are stated separately on invoices and in the
				 accounting records:
(1) Postage
(2) Addressing for the purpose of mailing (by
				 hand or by mechanical means)
(3)
				 Folding for the purpose of mailing
(4) Enclosing
(5) Sealing Preparing for mailing
(6) Mailing letters or other printed
				 matters
d. Tax applies,
				 however, to charges for envelopes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.6 - Processing of Films

Current through June 14, 2024
Charges for processing of films are taxable, since under
					 the provisions of the Rhode Island sales and use tax act, "sales" includes "the
					 producing, fabricating, processing, printing or imprinting of tangible personal
					 property for a consideration for consumers who furnish either directly or
					 indirectly the materials used in the producing, fabricating, processing,
					 printing or imprinting."
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.7 - Photographers and Photostat Producers: Photofinishers and Retouchers: X-Rays

Current through June 14, 2024
A. Photographers and Photostat Producers --
				 Tax applies to sales of photographs and photostat copies, whether or not
				 produced to the special order of the customer, and to charges for the making of
				 photographs or photostat copies out of materials furnished by the customer. No
				 deduction is allowable on account of such expenses of the photographer as
				 travel time, rental of equipment, or salaries or wages paid to assistants or
				 models, whether or not such expenses are itemized in billings to customers.
1. Tax does not apply to sales to
				 photographers and photostat producers of tangible personal property which
				 becomes an ingredient or component part of photographs or photostat copies
				 sold, such as mounts, framers, and sensitized paper, nor does it apply to sales
				 to the photographer or photostat producer of materials consumed directly in the
				 process of making the photographs or photostat copies such as chemicals, films,
				 plates, and proof paper. However, the tax does apply to such items as trays,
				 cameras, and other equipment and supplies used but not directly consumed in the
				 process of making the photographs or photostat copies; and the tax on such
				 items must be paid by the photographer or producer.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 20 - Films Generally (280-RICR-20-70-20) › Section 280-RICR-20-70-20.8 - Producing, Fabricating and Processing Property Furnished by Consumers

Current through June 14, 2024
A. Tax applies to charges for producing,
				 fabricating, processing, printing, or imprinting tangible personal property for
				 consumers who furnish either directly or indirectly the materials
				 used.
B. "Producing," "fabricating"
				 and "processing" include any operation which results in the creation or
				 production of tangible personal property or which is a step in a process or
				 series of operations resulting in the creation or production of tangible
				 personal property.
C. "Producing,"
				 "fabricating" and "processing" do not include operations which do not result in
				 the creation or production of tangible personal property or which do not
				 constitute a step in a process or series of operations resulting in the
				 creation or production of tangible personal property, but which constitute
				 merely the repair or reconditioning of tangible personal property to refit it
				 for the use for which it was originally produced.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18,
					 44-18.1, 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
					 rentals and leases of tangible personal property (including motor
					 vehicles).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.2 - 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 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.3 - 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, 44-18.1, 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 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.4 - 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 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.5 - Definitions

Current through June 14, 2024
A. "Lease or Rental" means any transfer of
				 possession or control of tangible personal property including motor vehicles
				 for a fixed or indeterminate term for consideration. A lease or rental may
				 include future options to purchase or extend.
1. Lease or rental includes agreements
				 covering motor vehicles and trailers where the amount of consideration may be
				 increased or decreased by reference to the amount realized upon sale or
				 disposition of the property as defined in §
											26 U.S.C. §
												770(h)(1).
2. "Lease or rental"
				 does not include:
a. A transfer of possession
				 or control of property under a security agreement or deferred payment plan that
				 requires the transfer of title upon completion of the required
				 payments;
b. A transfer of
				 possession or control of property under an agreement that requires the transfer
				 of title upon completion of required payments and payment of an option price
				 that does not exceed the greater of one hundred dollars or one percent of the
				 total required payments;
c.
				 Providing tangible personal property along with an operator for a fixed or
				 indeterminate period of time. A condition of this exclusion is that the
				 operator is necessary for the equipment to perform as designed. For the purpose
				 of this subsection, an operator must do more than maintain, inspect, or set-up
				 the 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 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.6 - General Sourcing Rules

Current through June 14, 2024
A. The retail sale,
				 excluding lease or rental, of a product shall be sourced 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
				 §§
											21.6(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
				 §§
											21.6(A)(1) through
				 (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 §§
											21.6(A)(1) through
				 (4)     of this Part do not apply, including when
				 the seller is without sufficient information to apply the previous rules, then
				 the location will be the address:
a. from
				 which the tangible personal property was shipped;
b. or from which the digital good or the
				 computer software delivered electronically was first available for transmission
				 by the seller; or
c. 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 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.7 - Taxation of Rentals and Leases of Tangible Personal Property (Excluding Motor Vehicles)

Current through June 14, 2024
A. The receipts or
				 proceeds derived from the rental or lease of tangible personal property are
				 subject to sales and use tax.
B.
				 The tax shall be computed on the gross amount of the lease or rental without
				 any allowance for service, maintenance, insurance, property taxes, etc.,
				 whether paid by the lessor or lessee.
C. Each period for which a rental or lease
				 charge is made shall be considered a complete sale for the purpose of the
				 imposition, collection and payment of sales or use tax. Sales tax shall be
				 computed based on the section relating to "General Sourcing Rules".
D. Service providers such as linen and towel
				 suppliers are the taxable consumers of linens, towels, etc., provided to their
				 customers, including out of state customers or exempt organizations, since the
				 essential character of this type of business operation is the furnishing of the
				 recurring service of laundering or cleaning such articles. No tax is due on the
				 payments received from the customer for this service, however the sales or use
				 tax is payable at the time of purchase of the property used in rendering the
				 service.
E. The transactions
				 described in §§
										27.5(C)(1) through
				 (2)     of this Part are considered financing
				 arrangements and therefore the periodic payments shall be excluded from sales
				 and use tax regardless of whether a transaction is characterized as a lease or
				 rental under generally accepted accounting principles, the Internal Revenue
				 Code, the Uniform Commercial Code, or other provisions of federal, state or
				 local law. The tangible personal property in such transactions is subject to
				 sales and use tax at the time of purchase.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.8 - Taxation of Rentals and Leases of Motor Vehicles

Current through June 14, 2024
A. General
1. In many motor vehicle leasing
				 transactions, the retail customer negotiates the terms and executes the lease
				 contract with a motor vehicle dealer. In executing the lease, certain
				 "Capitalization Cost Reductions" such as cash down payments, are factored into
				 the lease as they reduce the amount of the monthly payments due under the term
				 of the lease. These Capitalization Cost Reductions are part of the lease
				 charges and are subject to tax. Other charges, such as acquisition fees,
				 origination fees, registration and title fees are also subject to tax under a
				 lease. Motor vehicle excise taxes are considered gross receipts and are subject
				 to sales and use tax under a lease.
2. The dealer, acting on behalf of the
				 leasing company, generally collects the first month's lease payment and the
				 leasing company subsequently collects the balance of the lease payments due
				 under the contract. The leasing company is responsible for collecting and
				 remitting the tax on all lease charges including the initial charges collected
				 by the dealer. If the dealer remits the tax it collects directly to the
				 Division of Taxation and such collection or remittance is improper, the leasing
				 company remains responsible for the remittance of the proper amount of the tax
				 due.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.9 - Election to Pay Sales or Use Tax

Current through June 14, 2024
A. A person engaged
				 in the renting or leasing of tangible personal property may elect to pay the
				 tax as measured by the cost of the property upon acquisition. Such election
				 shall be exercised by the payment of the sales tax to the seller or by filing
				 the required use tax return on or before the due date. If the lessor elects to
				 pay the tax as measured by the cost of the property upon acquisition, then the
				 lessor, in this instance, is not a retailer and gross receipts paid under the
				 lease are not subject to sales and use tax.
B. If a lessor does not make the election as
				 provided in §
										21.9(A)     of
				 this Part, the lessor shall be deemed to be a retailer. The lessor is then
				 required to obtain a sales tax permit and collect and remit sales tax in
				 accordance with §§
										21.7  or
				   21.8     of this Part, whichever
				 is applicable. Such permittee shall provide the supplier of the tangible
				 personal property with a resale certificate at the time of purchase.
C. Payment of sales or use tax by a
				 contractor or other lessor on equipment purchased for his /her own use and so
				 used does not exempt a subsequent rental or lease of the equipment from the
				 sales tax.
D. If the sole use of
				 the property by a retailer, other than retention, demonstration or display in
				 the regular course of business is the rental or lease of the property while
				 holding it for sale, the retailer may elect to pay the use tax as measured by
				 the cost of the property to the retailer. Such election shall be exercised by
				 reporting and paying the use tax on the sales tax return for the month in which
				 the property is first so rented or leased. Upon the subsequent sale of such
				 property, the person making the sale shall include the full amount of the
				 selling price in his or her gross receipts and shall pay the sales tax
				 thereon.
E. If a lessor of tangible
				 personal property dissolves, reorganizes or merges with another company and the
				 transfer of tangible personal property is not subject to tax pursuant to R.I.
				 Gen. Laws §
										44-18-20(d)(2),
				 the transferee is subject to the same rights and liabilities as the transferor
				 with regard to the property transferred as if the transfer had not
				 occurred.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.10 - Parts Purchased by Lessors

Current through June 14, 2024
The sales and use tax does not apply to parts or
					 accessories purchased by lessors of tangible personal property for installation
					 therein or thereon for the purpose of keeping such rented or leased property in
					 usable condition, provided the sales tax is collected on the entire rental or
					 lease charges paid by the lessees of such property.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.11 - Manufacturer as a Lessor

Current through June 14, 2024
When tangible personal property is leased or rented by the
					 manufacturers of the tangible personal property and the manufacturer elects to
					 pay on the cost basis, the cost of the property to the manufacture will be the
					 total manufactured cost consisting of materials, labor and overhead and any
					 other costs capitalized for purposes of depreciation or amortization.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) › Section 280-RICR-20-70-21.12 - Safe Deposit Boxes

Current through June 14, 2024
The rental of a safe deposit box in a banking institution
					 does not constitute the rental of tangible personal property and is therefore
					 exempt.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 22 - Bad Debts (280-RICR-20-70-22) › Section 280-RICR-20-70-22.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the treatment of Bad Debts.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 22 - Bad Debts (280-RICR-20-70-22) › Section 280-RICR-20-70-22.2 - 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 22 - Bad Debts (280-RICR-20-70-22) › Section 280-RICR-20-70-22.3 - 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 22 - Bad Debts (280-RICR-20-70-22) › Section 280-RICR-20-70-22.4 - 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 22 - Bad Debts (280-RICR-20-70-22) › Section 280-RICR-20-70-22.5 - Bad Debts

Current through June 14, 2024
A. A retailer is
				 relieved from liability for sales tax to the extent to which the liability is
				 represented by accounts which have become worthless and have been charged off
				 for income tax purposes. If the retailer has paid the tax, the retailer is then
				 entitled to a deduction from gross receipts for the amount of the worthless
				 account. If the retailer subsequently collects such account in whole or in part
				 the amount so collected must be included in the first sales tax return filed
				 after such receipt.
B. To support
				 claim for such deduction the retailer must maintain adequate and complete
				 records showing:
1. Date of original sale and
				 name and address of purchaser;
2.
				 Amount purchaser contracted to pay;
3. Amount on which retailer paid
				 tax;
4. All payments or other
				 credits applied to the worthless account; and
5. Evidence that the uncollectible portion of
				 the gross receipts on which tax was paid actually has been charged off as a bad
				 debt for income tax purposes and the date of such ascertainment.
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-20-70-23.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the taxing of products at the time of billing.