- Items listed below can be sorted by clicking on the appropriate column heading
| Document | Document Description | View |
|---|---|---|
| R92-01 | Purchases from Out-of-State Vendors | View |
| R92-02 | Purchases Under Hard-to-Dispose Materials Laws | View |
| R92-03 | Purchase of Assets of Certain Financial Institutions | View |
| R92-04 | Election to Pay Sales/Use Tax on Purchase of Tangible Personal Property | View |
| R92-05 | Sales/Use Tax on Pastry Products | View |
| R92-06 | Sales/Use Tax on Pharmaceuticals | View |
| R92-07 | Disposition of Tangible Personal Property by a Public Corporation | View |
| R92-08 | Sale of Catered Food to Airline | View |
| R93-01 | Modifications Reducing Federal AGI | View |
| R93-02 | Sales/Use Tax - Construction of Pumping Station | View |
| R93-03 | Sales/Use Tax - Informational Brochures | View |
| R93-04 | Sales/Use Tax Membership in a Travel Plan | View |
| R93-05 | Taxation of Lottery Winnings | View |
| R93-06 | Sales Tax - Water Quality Protection Charge | View |
| R94-01 | Taxation of Bibles & Other Canonized Scriptures | View |
| R94-03 | Taxation of Bibles & Other Canonized Scriptures | View |
| R94-04 | Taxation of Bibles & Other Canonized Scriptures | View |
| R94-05 | Taxation of Bibles & Other Canonized Scriptures | View |
| R95-01 | Sales/Use Tax on Boats | View |
| R95-02 | Bulk Transfer of Assets under the Sales/Use Tax Law | View |
| R95-03 | Sales of Assets under the Gross Earnings Tax | View |
| R95-04 | Tax Exempt Status of a Municipal Bond Fund | View |
| R95-05 | Credit for Qualified Research Expense | View |
| R96-01 | Investing in a Certain Fund | View |
| R96-02 | Application of the Exemption Provided by R.I.G.L. Section 42-64-20(c) | View |
| R96-03 | Withholding on Amounts of Convenience Federal Withholding Requested by Employee | View |
| R96-04 | Application of the Exemption Provided by R.I.G.L. Section 42-64-20(c) for Purchases of Certain Personal Property | View |
| R97-01 | Request for Ruling Regarding the Application of the Exemption provided by R.I.G.L. 42-64-20(C) Purchases of Certain Personal Property | View |
| R97-03 | Request for Ruling Regarding Cash Discounts Allowed and Taken on Certain Sales | View |
| R97-04 | Request for Ruling Regarding Use of Automobiles for Demonstration and Display | View |
| R97-05 | Request for Ruling Regarding the Application of the Exemption provided by R.I.G.L. 42-64-20(C) Purchases of Certain Personal Property | View |
| R97-06 | Request for Ruling Regarding Cash Discounts Allowed and Taken on Certain Sales | View |
| R97-07 | Request for Ruling Regarding the Application of the Investment Tax Credit | View |
| R98-01 | Request for Ruling Regarding the Application of the Exemption Provided by R.I.G.L. 45-37.1-9 for Purchases of Certain Personal Property | View |
| R98-02 | Request for Ruling Regarding the Application of the Casual Sales Provision of the Sales/User Tax Law to a Bulk Sale of Assets | View |
| R99-01 | Request for Ruling Regarding the Application of the Exemption Provided by R.I.G.L. §42-64-20(c) for Purchase of Certain Personal Property | View |
| R99-02 | Request for Ruling Regarding the Application of the Sales/Use Tax Law to Delivery of a Vessel in Rhode Island | View |
| R99-03 | Request for Ruling Regarding the Application of the Sales/Use Tax Law to Certain Lease Transactions | View |
| R99-04 | Request for Ruling Regarding the Tax Treatment of Paint Used on Commercial Fishing Vessels in Excess of Five (5) Tons | View |
| R2000-01 | Request for Ruling Regarding the Application of the Jobs Development Act to the Hiring of Certain Employees in Rhode Island | View |
| R2000-02 | Request for Ruling Relating to the Exemption from Sales/Use Tax Under the Rhode Island Industrial Facilities Act, RIGL 45-37.1-1 | View |
| R2000-03 | Request for Ruling Relating to the Application of the Sales/Use Tax Law to the Construction of an Electric Power Plant and Ancillary Equipment | View |
| R2001-01 | Request for Ruling Regarding the Application of the Jobs Development Act to the Hiring of Certain Employees in Rhode Island | View |
| R2002-01 | Request for Ruling Relating to the Application of the Exemption provided by §42-64-20(c) for Purchases of Certain Personal Property | View |
| R2002-02 | Request for Ruling Relating to the Application of the Exemption provided by §45-37.1-9 of the Rhode Island General Laws | View |
| R2002-03 | Request for Ruling Regarding the Application of the Exemption provided by §42-64-20(c) for Purchases of Certain Personal Property | View |
| R2003-01 | Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property | View |
| R2003-02 | Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property | View |
| R2003-03 | Request for Ruling Relating to Election of Marital Deduction for Qualified Terminable Interest Property ("QTIP") | View |
| R2003-04 | Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property | View |
| R2004-01 | Request for Ruling Regarding Eligibility for the Investment Tax Credit | View |
| R2004-02 | Request for Ruling Regarding the Qualification of Certain Corporations as Passive Investment Companies | View |
| R2005-01 | Request for Ruling Regarding the Application of the Jobs Development Act as Amended | View |
| R2008-01 | Request for Ruling Regarding Amendment or Extension of Ruling No. 2003-01 | View |
| R2009-01 | Request for Ruling Regarding Eligibility for a Credit from the Estate Tax for Tax Paid on Prior Transfers |
View |
| R2009-02 | Request for Ruling Regarding the Applicability of the Sales/Use Tax Law to Commissions Paid to a Retailer by a Franchisor |
View |
| R2010-01 | Request for Ruling Regarding Applicability of “Casual Sales” Treatment Under RIGL §44-18-20(d)(2) when Assets are Transferred Among Corporations in an Affiliated Group |
View |
| R2011-01 | Request for Declaratory Ruling Regarding the Applicability the Sales and Use Tax Law to Digital Certificate and Authentication/Resolution Services | View |
| R2012-01 | Request for Ruling Regarding the Exemption of Certain Tangible Personal Property, Utilities, and Machinery and Equipment used in the Process of Manufacturing as Provided by RIGL §44-18-30(7)(i) and §44-18-30(22) | View |
| R2012-02 | Request for Ruling Regarding the Application of the Marital Deduction for the Estate of B as Provided by RIGL §42-35-8 | View |
| R2015-01 | Request for Ruling Regarding the Inclusion of LLC Interests in a Decedent's Rhode Island Gross Estate | View |
| R2016-01 | Request for Ruling Regarding the Application of the Exemption Provided by R.I. Gen. Laws § 44-18-30(11) for Purchases of Medical Devices | View |
| R2016-02 | Request for Ruling Regarding the Taxability of Purchases Made by a Nonprofit Organization as it Awaits a Decision from the Internal Revenue Service on Their Application for Tax-Exempt Status | View |
| R2017-01 | Request for Ruling Regarding the Taxability of a Product Fee Either As a Paid Monthly or Annual Subscription or As a Free One-Month Trial | View |
| R2017-02 | Request for Ruling Regarding the Taxability of Cloud Computing Services and Data Transfer Fees | View |
| R2017-03 | Request for Ruling Regarding the Taxability of the Use of a Mobile Point of Sale Device in the Restaurant Industry |
View |
| R2017-04 | Request for Ruling Regarding the Applicability of R.I. Gen. Laws § 44-18-30(48) to the Sale and Storage, Use, or Other Consumption of a Boat |
View |
| R2017-05 | Request for Ruling Regarding the Taxability of Supply Item Purchases |
View |
| R2018-01 | Request for Ruling Regarding the Obligations of the Parties in Connection with the Design, Construction, and Installation of a Solar Photovoltaic System |
View |
| R2019-01 | Request for Ruling Regarding the Application of the Federal Capital Construction Fund ("CCF") Program to Rhode Island Personal Income Taxes | View |
| R2019-02 | Request for Ruling Regarding the Applicability of R.I. Gen. Laws § 44-18-30(57) to Certain Components Used in Renewable Energy Products | View |
| R2019-03 | Request for Ruling Regarding the Taxability of a Paint Stewardship Assessment | View |
| R2020-01 | Request for Ruling Regarding the Taxability of the Taxpayer’s Cleanrooms Under the Sales and Use Tax | View |
| R2020-02 | Request for Ruling Regarding the Estate Tax Treatment of Proceeds from Certain Settlement Claims | View |
| R2020-03 | Request for Ruling Regarding the Taxability of Vendor-Hosted Prewritten Computer Software |
View |
| R2021-01 | Request for Ruling Regarding the Application of Sales Factor Sourcing Rules to Certain Business Corporation Tax Transactions |
View |
Note: There is no Declaratory Ruling number 97-02. We inadvertently jumped from 97-01 to 97-03.