280-20-70 R.I. Code R. § 10.5
Current through June 20, 2024
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