Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44)
Section 280-RICR-20-70-44.1 - Purpose

280 R.I. Code R. 280-RICR-20-70-44.1

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Current through December 26, 2024
Section 280-RICR-20-70-44.1 - Purpose

This regulation implements R.I. Gen. Laws § 44-18-36. This regulation provides for the sales and use tax liability of purchases made by nonresidents outside of Rhode Island.

280 R.I. Code R. 280-RICR-20-70-44.1