Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43)
Section 280-RICR-20-70-43.1 - Purpose

280 R.I. Code R. 280-RICR-20-70-43.1

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Current through December 26, 2024
Section 280-RICR-20-70-43.1 - Purpose

This regulation implements R.I. Gen. Laws Chapter 44-18. This regulation provides for the taxability of gift certificates, gifts, and premiums under the sales tax.

280 R.I. Code R. 280-RICR-20-70-43.1