280-20-70 R.I. Code R. § 41.8
Current through June 20, 2024
If the sale of tangible personal property by a retailer includes the furnishing of replacement parts or materials pursuant to the warranty provisions of the contract of sale, sales of such property to the retailer are sales for resale with respect to which tax does not apply.
280 R.I. Code R. § 280-RICR-20-70-41.8