280-20-70 R.I. Code R. § 11.10
Current through June 20, 2024
Income derived from the sale of works created within a specified district (as outlined in R.I. Gen. Laws § 44-30-1.1 ) by writers, composers and artists who live and work within those districts is exempt from state personal income tax. These districts are within Providence, Pawtucket, Woonsocket, Tiverton, Little Compton, Newport, Warwick and Warren, or the entire town of Westerly. The income derived from the sale of works created in areas other than the specified districts is taxable.
280 R.I. Code R. § 280-RICR-20-70-11.10