280 R.I. Code R. 280-RICR-20-70-10.5

Current through December 26, 2024

Section 280-RICR-20-70-10.5 - Film Rentals

The use tax does not apply to the consideration charged by out-of-state motion picture film distributors for the rentals of motion picture film made by them to a person in the business of operating a motion picture house or drive-in theatre in Rhode Island.

280 R.I. Code R. 280-RICR-20-70-10.5