280-20-70 R.I. Code R. § 21.11
Current through June 20, 2024
When tangible personal property is leased or rented by the manufacturers of the tangible personal property and the manufacturer elects to pay on the cost basis, the cost of the property to the manufacture will be the total manufactured cost consisting of materials, labor and overhead and any other costs capitalized for purposes of depreciation or amortization.
280 R.I. Code R. § 280-RICR-20-70-21.11