280-20-70 R.I. Code R. § 37.5
Current through June 20, 2024
"Casual" means a sale made by a person other than a retailer, provided, however, that in the case of a sale of a motor vehicle, said term shall mean a sale made by a person other than a licensed motor vehicle dealer. Every person making more than five (5) retail sales of tangible personal property during any twelve-month period, including sales made in the capacity of assignee for the benefit of creditors or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this regulation and R.I. Gen. Laws Chapter 44-18.
280 R.I. Code R. § 280-RICR-20-70-37.5