Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 45 - Out of State Retailers - Registration (280-RICR-20-70-45)
Section 280-RICR-20-70-45.1 - Purpose

280-20-70 R.I. Code R. § 45.1

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Current through June 20, 2024
Section 280-RICR-20-70-45.1 - Purpose

This regulation implements R.I. Gen. Laws Chapters 44-18 and 44-19. These Chapters provide for sales and use tax liability and computation and sales and use tax enforcement and collection in regard to registration of retailers to collect and remit Rhode Island sales and use tax.

280 R.I. Code R. § 280-RICR-20-70-45.1