Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 20 - Films Generally (280-RICR-20-70-20)
Section 280-RICR-20-70-20.6 - Processing of Films

280 R.I. Code R. 280-RICR-20-70-20.6

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Current through December 26, 2024
Section 280-RICR-20-70-20.6 - Processing of Films

Charges for processing of films are taxable, since under the provisions of the Rhode Island sales and use tax act, "sales" includes "the producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting."

280 R.I. Code R. 280-RICR-20-70-20.6