Section 220-RICR-30-00-13.18 - TaxesA. The State and its agencies are exempt from payment of any tax imposed directly on the purchaser of goods and services under federal, state or local law with the sole exception of the Rhode Island Motor Fuel Tax, R.I. Gen. Laws § 31-36-1, et seq. Except for the Rhode Island Motor Fuel Tax, federal, state and local taxes should not be included in the Vendor's bid or proposal price or otherwise invoiced. Exemption Certificates will be furnished upon request. Vendors and their subcontractors performing improvements to real property pursuant to a contract with a State agency may purchase materials specifically allocated for the performance of said Contract from their suppliers provided that: 1. The materials are essential to the project;2. The materials are incorporated into the project; and,3. The Vendor or its subcontractors provide their suppliers with an exemption certificate.220 R.I. Code R. 220-RICR-30-00-13.18
Adopted effective 1/1/2019