280-20-70 R.I. Code R. § 17.5

Current through June 20, 2024
Section 280-RICR-20-70-17.5 - Definitions
A. "Promoter" means any person who, for consideration, rents or leases space to any person for the display and sale of tangible personal property, service, or food and drink subject to tax at a show, or who operates a show.
B. "Show" means a flea market, craft show, antique show, coin show, stamp show, comic book show, baseball card show and any other show of a temporary nature, regardless of whether conducted at the same location for an extended period of time, excluding, however, trade shows sponsored or promoted by and open only to an industry, trade or professional association or society and not to the general public.
C. "Flea market" means a place of business that provides space more than six (6) times a year under a single promoter's permit at the same location to two (2) or more people to make retail sales of property, usually but not exclusively second-hand property, that is not permanently displayed or stored at the flea market.
1. Excluded from this definition of flea market are shows such as art shows, card shows, antique shows, industry, trade, and professional shows.

280 R.I. Code R. § 280-RICR-20-70-17.5