State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 87-118
Volunteer Fire Companies
Inasmuch as incorporated volunteer fire companies are regarded as operating in a governmental capacity in the town in which they are located, the tax does not apply to sales made to such volunteer fire companies provided they have obtained a certificate of exemption from this office and furnish the vendor with their exemption number.
CROSS REFERENCE -- Exempt Organizations
R. GARY CLARK
DATE: May 1, 1987