280-20-70 R.I. Code R. § 39.8
Current through June 20, 2024
Inasmuch as incorporated volunteer fire companies are regarded as operating in a governmental capacity in the town in which they are located, the tax does not apply to sales made to such volunteer fire companies provided they have obtained a certificate of exemption from this office and furnish the vendor with their exemption number.
280 R.I. Code R. § 280-RICR-20-70-39.8