Skip to content
Rhode Island Code of Regulations — Title 280 (Department of Revenue)
134 sections.
Chapter 10 — General Administration1 section
Subchapter 00 — General Administration
Chapter 20 — Division of Taxation130 sections
Subchapter 00 — General Administration
Subchapter 10 — Withholding Tax
Subchapter 15 — Cigarette Tax
Subchapter 20 — Tax Credits/Deductions
Subchapter 25 — Business Corporation Tax
Subchapter 35 — Estate Tax
Subchapter 45 — Litter Control
Subchapter 50 — Motor Fuel Tax
Subchapter 55 — Personal Income Tax
Subchapter 60 — Insurance Premium Tax
Subchapter 65 — Public Service Corporation Tax
Subchapter 70 — Sales and Use Tax
- 280-20-70-1 Streamlined Sales and Use Tax Agreement
- 280-20-70-2 Optional Service, Maintenance and Extended Warranty Contracts
- 280-20-70-3 Bibles and Other Canonized Scriptures
- 280-20-70-4 Local Meals and Beverage Tax
- 280-20-70-5 Pet care services (except veterinary and testing laboratories services)
- 280-20-70-6 Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment
- 280-20-70-7 Social Clubs
- 280-20-70-8 Finance Charges
- 280-20-70-9 Mobile and Manufactured Homes
- 280-20-70-10 Film Rentals
- 280-20-70-11 Exemption of Sales by Writers, Composers and Artists
- 280-20-70-12 Record Requirements
- 280-20-70-13 Materialmen - Pay When Paid Remittance Method
- 280-20-70-14 Billboards and Signs
- 280-20-70-15 Delivery Charges
- 280-20-70-16 Florists
- 280-20-70-17 Promoters and Flea Markets
- 280-20-70-18 Vending Machines and Operators
- 280-20-70-19 Manufacturing, Property and Public Utilities Service Used In
- 280-20-70-20 Films Generally
- 280-20-70-21 Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes)
- 280-20-70-22 Bad Debts
- 280-20-70-23 Application of Tax at Time of Billing
- 280-20-70-24 Repairers, Reconditioners, and Recappers
- 280-20-70-25 Use Tax Generally
- 280-20-70-26 Stone Cutters and Engravers
- 280-20-70-27 Demonstration, Displays, and Display Containers
- 280-20-70-28 Motor Vehicle and Non-Motorized Vehicle Taxes
- 280-20-70-29 Damaged Goods and Returned Merchandise
- 280-20-70-30 Bottles, Containers, and Labels
- 280-20-70-31 Packers, Loaders, Shippers, and Movers
- 280-20-70-32 Pollution Control Facilities
- 280-20-70-33 Hazardous Waste Recycling, Reuse and Treatment
- 280-20-70-34 Telecommunications Service
- 280-20-70-35 Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers
- 280-20-70-36 Pawnbrokers and Auctioneers
- 280-20-70-37 Casual Sales Generally
- 280-20-70-38 Professional Services
- 280-20-70-39 Tax Exempt Organizations and Areas
- 280-20-70-40 Commercial Fisherman and Fishing Vessels
- 280-20-70-41 Resale, Certificates, Wholesalers, Distributors, and Replacement Parts
- 280-20-70-42 Advertising Agencies and Materials
- 280-20-70-43 Gift Certificates and Premiums
- 280-20-70-44 Nonresidents – Purchases by for use in Rhode Island
- 280-20-70-45 Out of State Retailers - Registration
- 280-20-70-46 Computers and Related Systems
- 280-20-70-47 Drugs, Medicines, and Health Care Products
- 280-20-70-48 Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services
- 280-20-70-49 Trucks, Trailers and Buses – Interstate Carriers
- 280-20-70-50 Commercial Farming and Related Items
- 280-20-70-51 Hotels and Other Accommodations
- 280-20-70-52 Beer, Wine and Liquor Dealer
- 280-20-70-53 Newspapers and Periodicals
- 280-20-70-54 Contractors and Subcontractors
- 280-20-70-55 Conveyor Systems and Elevator Installations
- 280-20-70-56 Coupons – Discounted Selling Price - Buydowns
- 280-20-70-57 Television Service, Telegraph, Water, Gas, Electricity, and Steam
- 280-20-70-58 Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax
- 280-20-70-59 Qualifying Research and Development Firms
- 280-20-70-60 Refundable Deposit for Disposal of Used Batteries
- 280-20-70-61 Reports, Payments and Penalties
Subchapter 75 — Non-Owner Occupied Property Tax
Chapter 40 — Property Tax & Municipal Fiscal Disclosure3 sections