Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48)
Section 280-RICR-20-70-48.7 - Sales Tax Registration

280-20-70 R.I. Code R. § 48.7

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Current through June 20, 2024
Section 280-RICR-20-70-48.7 - Sales Tax Registration

Any person furnishing taxicab, limousine, charter bus, and other ground passenger transportation services in this state is a retailer as provided in R.I. Gen. Laws § 44-18-15 and is required to file a Business Application and Registration form with the Tax Administrator, and to charge, collect and remit Rhode Island sales and use tax.

280 R.I. Code R. § 280-RICR-20-70-48.7