Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
Section 280-RICR-20-70-21.1 - Purpose

280-20-70 R.I. Code R. § 21.1

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Current through June 20, 2024
Section 280-RICR-20-70-21.1 - Purpose

This regulation implements R.I. Gen. Laws Chapters 44-18, 44-18.1, and 44-19. These Chapters provide for Sales and Use Tax Liability and Computation and Sales and Use Tax Enforcement and Collection in regard to rentals and leases of tangible personal property (including motor vehicles).

280 R.I. Code R. § 280-RICR-20-70-21.1