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Sales Tax Regulations

  • Items listed below can be sorted by clicking on the appropriate column heading
Sales Tax Regulations
Regulation Number Description Effective Date View
08-01 Advertising Agencies 1/1/2009 View
87-02 Advertising Materials 5/1/1987 View
02-03 Nursing, Convalescent and Homes for the Elderly 2/1/2002 View
88-05 Auctioneers 12/31/1988 View
87-06 Bad Debts 5/1/1987 View
87-07 Beer, Wine and Liquor Dealers 5/1/1987 View
02-08 Billboards and Signs 1/1/2002 View
87-09 Billing, Application of Tax at Time of 5/1/1987 View
97-10 Blind Persons - Sales Made by - When Exempt 1/1/1997 View
89-12 Automobile Repairers 12/31/1989 View
87-14 Bottles and other Returnable Containers 5/1/1987 View
87-15 Cafeterias Operated by Tax Exempt Hospitals 5/1/1987 View
87-16 Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority 5/1/1987 View
07-17 Casual Sales 1/1/2007 View
07-18 Casual Sales of Motor Vehicles, Boats, Airplanes, and Trailers 1/1/2007 View
87-19 Medical Laboratories 5/1/1987 View
03-22 Commercial Fishermen 1/1/2003 View
03-23 Commercial Fishing Vessels in Excess of Five (5) Net Tons 1/1/2003 View
87-24 Commercial Ships, Barges or Other 5/1/1987 View
87-26 Containers and Labels 5/1/1987 View
91-27 Contractors and Subcontractors - Regulation "C" 1/1/1992 View
87-28 Conveyor Systems and Elevator Installations 5/1/1987 View
87-29 Credit Against RI Use Tax for Sales/Use Tax Paid in Another Jurisdiction 5/1/1987 View
07-30 Medical Equipment and Supplies 1/1/2007 View
87-31 Damaged Goods 5/1/1987 View
87-32 Deadlines - Weekends and Holidays, Filing by Mail 5/1/1987 View
07-33 Delivery Charges 1/1/2007 View
87-34 Demonstration and Display 5/1/1987 View
88-35 Dentists and Dental Laboratories 12/31/1988 View
87-38 Display Containers 5/1/1987 View
87-39 Educational Institutions 1/1/1987 View
87-40 Engravers 5/1/1987 View
87-42 Federal Areas 5/1/1987 View
07-43 Taxes Imposed on Consumer 1/1/2007 View
87-45 Film Rentals 5/1/1987 View
87-46 Films - Processing Of 5/1/1987 View
87-47 Finance Charges 5/1/1987 View
07-48 Exempt Agencies, Organizations and Institutions - Sales To 1/1/2007 View
07-49 Florists 1/1/2007 View
87-52 Gift Certificates 5/1/1987 View
87-53 Gifts and Premiums 5/1/1987 View
87-54 Golf and Country Clubs 5/1/1987 View
87-55 Employees and Representatives of Exempt Organizations, Etc. - Sales and Rentals To 5/1/1987 View
07-56 Interstate Sales 1/1/2007 View
07-58 Manufacturing, Property and Public Utilities Service Used In 1/1/2007 View
87-63 Motor Vehicles - Awarded as Prizes 5/1/1987 View
87-64 Motor Vehicles - Bequests of 5/1/1987 View
87-65 Motor Vehicles - Gifts of 5/1/1987 View
87-66 Motor Vehicles - Merging Corporations - Transfers by 5/1/1987 View
87-67 Motor Vehicles - Sale of By an Administrator, Executor, Guardian, Etc. 5/1/1987 View
87-68 Motor Vehicles - Due Date of Tax 5/1/1987 View
03-69 Motor Vehicles - Payment of Tax as Prerequisite to Registration 1/1/2003 View
87-70 Motor Vehicles - Registration of MV Obtained Through Property Settlement, Etc. 5/1/1987 View
87-71 Motor Vehicles - Purchase of a Repossessed Vehicle 5/1/1987 View
03-72 Motor Vehicles - Trade-In Allowance 1/1/2003 View
87-73 Motor Vehicles - Transfer by Conditional Vendee 5/1/1987 View
87-74 Hazardous Waste Recycling, Reuse and Treatment 5/1/1987 View
87-75 Moving Companies - Crating Materials 5/1/1987 View
89-76 NonResidents - Purchases by For Use in Rhode Island 12/31/1989 View
87-77 Occupational and Professional Services 5/1/1987 View
07-78 Oculists, Optometrists, Opticians and Ophthalmologists 1/1/2007 View
87-79 Packers, Loaders, Shippers 5/1/1987 View
87-81 Partnership Dissolution and Distribution of Assets 5/1/1987 View
87-82 Pawnbrokers 5/1/1987 View
87-85 Photographers and Photostat Producers, Photo Finishers and Retouchers, X-Rays 5/1/1987 View
92-86 Pollution Control Facilities 1/1/1993 View
07-87 Printing and Related Industries 1/1/2007 View
87-88 Producing, Fabricating and Processing Property Furnished by Consumers 5/1/1987 View
95-89 Television Service, Telegraph, Water, Gas, Electricity, and Steam 1/1/1995 View
87-90 Receipts for Use Tax Paid to Retailers 5/1/1987 View
07-92 Repairers and Reconditioners 1/1/2007 View
87-93 Replacement Parts 5/1/1987 View
89-94 Reports, Payments and Penalties 12/31/1989 View
07-95 Resale Certificate 1/1/2007 View
87-96 Returned Merchandise 5/1/1987 View
02-97 Room Rentals - By Hotels, Rooming Houses, Tourist Camps 3/1/2002 View
87-98 Safe Deposit Boxes 5/1/1987 View
87-99 Social and Fraternal Organizations 5/1/1987 View
87-100 Sterilizing Agents 5/1/1987 View
87-101 Stonecutters and Monument Workers 5/1/1987 View
88-104 Tax Collections - Trust Funds 12/31/1988 View
87-105 Tax-Paid Purchases Resold 5/1/1987 View
89-106 Television Sets and Attachments 3/1/1989 View
87-107 Tire Recapping 5/1/1987 View
87-113 Use Tax on Items Purchased from Out-of-State Suppliers - Due Date of Tax 5/1/1987 View
95-114 Use Tax - Payment of by Purchasers 1/1/1995 View
87-115 Use Tax - Statute of Limitations 5/1/1987 View
87-116 Vending Machine Operators 5/1/1987 View
87-117 Vending Machines 5/1/1987 View
87-118 Volunteer Fire Companies 5/1/1987 View
87-119 Wholesalers and Distributors - Sales Made by 5/1/1987 View
97-120 Sales by Rhode Island NonProfit Eleemosynary Organizations and Schools 1/1/1997 View
98-122 Qualifying Research and Development Firms' Equipment 1/1/1998 View
87-123 Food Stamp Purchases 12/1/1987 View
88-124 Yard/Garage Sales 12/31/1988 View
88-125 Notice to Administrator of Sale of Assets 12/31/1988 View
00-126 Optional Service, Maintenance and Extended Warranty Contracts 1/1/2000 View
89-127 Refundable Deposit for Disposal of Used Batteries 3/1/1989 View
89-128 Promoters/Promotion of Shows 1/1/2003 View
90-130 Newspapers and Periodicals 12/31/1990 View
04-131 Motor Vehicles Sold to NonResidents 1/1/2004 View
97-133 Use of Motor Vehicles by Dealers 1/1/1997 View
00-135 Organized NonProfit Golden Age and Senior Citizens Clubs 1/1/2000 View
92-136 Bibles and Other Canonized Scriptures 1/1/1993 View
01-137 Flea Market 1/1/2001 View
96-138 New Motor Vehicle Purchased by Used Car Dealer or Auto Body Mechanic 1/1/1996 View
95-139 Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers 4/28/1995 View
07-140 Coupons - Discounted Selling Price - Buydowns 1/1/2007 View
04-141 Trailers (Non-Motorized Vehicles) 1/1/2004 View
97-142 Mobile and Manufactured Homes 1/1/1997 View
99-143 Tax Exemption of Sales by Writers, Composers and Artists 1/1/1999 View
13-143 Exemption of Sales by Writers, Composers and Artists 12/1/2013 Download
02-145 Materialmen - Pay When Paid Remittance Method 2/1/2002 View
09-01 Local Meals and Beverage 1/1/2010 Download
09-59 Food and Food Ingredients, Prepared Food/Meals, Candy, Soft Drinks, Dietary Supplements, and Alcoholic Beverages 1/1/2010 Download
09-129 Telecommunications Service 1/1/2010 Download
11-109 Trade in deduction 10/1/2011 Download
11-25 Computers, Software, and Related Systems 10/1/2011 Download
11-60 Drugs, Medicines, Marijuana for Medical Use, Dietary Supplements and
Grooming and Hygiene Products
10/1/2011 Download
11-20 Registration and Collection of Sales and Use Tax by Retailers 12/01/2011 Download
11-114 Use Tax - Payment by Purchasers 12/01/2011 Download
12-62 Rentals and Leases of Tangible Personal Property (Including Motor Vehicles) 07/01/2012 Download
12-13 Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment 10/01/2012 Download
12-151 Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services 10/01/2012 Download
12-152 Pet Care Services(Except Veterinary and Testing Laboratories Services) 10/01/2012 Download
13-111 Trucks, Trailers and Buses – Interstate Carriers 05/01/2013 Download
13-91 Records Requirements 05/01/2013 Download
14-153 Commercial Farming and Related Items 06/01/2014 Download
87-11 Boarding of Animals 5/1/1987 View
87-57 Livestock and Poultry 5/1/1987 View
07-36 Farm Equipment and Farm Structure Construction Materials 1/1/2007 View

 

Repealed Sales Tax Regulations
Regulation Number Description Effective Date View
87-121 Motorboats REPEALED View
87-61 Medicines and Drugs - Method of Computing Exempt Sales of  REPEALED View
87-51 Foot Comfort Products (Repealed Effective 7/14/92) REPEALED View
91-37 Sale of Boats to Bona Fide NonResidents REPEALED View
87-41 Boat Rentals and Leases REPEALED View
87-04 Airplanes - Rentals, Charter Flights, Etc. REPEALED  
87-84 Telephone Answering Services REPEALED  
90-132 900 Telephone Service REPEALED  
91-134 Fax Services REPEALED  
03-146 Non-Commercial Aircraft REPEALED  
92-62 Rentals and Leases of Tangible Personal Property REPEALED View
07-129 Telecommunications Service REPEALED View
87-80 Motor Vehicles Purchased by Paraplegics (0/0/00) REPEALED View
04-147 Local Meals and Beverage REPEALED View
04-59 Meals REPEALED View
94-25 Computers and Related Systems REPEALED View
87-102 Storm Windows - Combination Windows, Etc. 01/01/2011 View
87-103 Camp Cottages - Rentals by Real Estate Agents 01/01/2011 View
87-108 Top Soil, Fill Dirt, Sand, Gravel, and Sod 01/01/2011 View
87-110 Trading Stamps 01/01/2011 View
87-112 Typographers 01/01/2011 View
87-83 Peddlers and Street Vendors 01/01/2011 View
09-25 Computers and Related Systems 10/01/2011 Download
94-109 Trade-In Deduction 10/01/2011 View
07-60 Drugs, Medicines and Health Care Products 10/01/2011 View
87-21 Collection of Tax by Retailers 12/01/2011 View
89-91 Records 12/01/2011 View
98-144 Leases of Motor Vehicles 07/01/2012 View
09-62 Rental and Leases of Tangible Personal Property 07/01/2012 Download
11-150 Package tours and Scenic and sightseeing transportation 07/01/2012 Download
07-13 Sales Tax Exemption - Clothing and Footwear - Amended by 12-13 10/01/2012 View
90-20 Certificate of Authority - Out-of-State Retailers REPEALED View
87-50 Food Products 5/1/2013 Download
99-111 Trucks, Trailers and Buses - Interstate Carriers - Amended by 13-111 5/1/2013 View
11-91 Records Requirements - Amended by 13-91 5/1/2013 Download