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Rhode Island Division of Taxation

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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-47

Finance Charges

Finance, carrying, interest, insurance or other charges, which are in addition to the established cash selling price, in connection with credit sales of tangible personal property are not subject to the tax if separately stated on any evidence of sale.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987