280-20-70 R.I. Code R. § 5.6

Current through June 20, 2024

Section 280-RICR-20-70-5.6 - Taxation of Pet Care Services (Except Veterinary and Testing Laboratories Services)

A. For the period commencing October 1, 2012, sales and use tax at the rate as provided in R.I. Gen. Laws §§ 44-18-18 and 44-18-20 is imposed on receipts from the sale of pet care services (except veterinary and testing laboratories services) provided in this state.

B. Any person furnishing pet care services (except veterinary and testing laboratories services) in this State is a retailer as provided in R.I. Gen. Laws § 44-18-15, and is thus required to file a Business Application and Registration form with the Tax Administrator. They must also charge, collect, and remit Rhode Island sales and use tax.

Example 1:
An individual purchases the following pet care and veterinary services:
Medical procedure for pet		$1,000.00
Overnight stay for observation in conjunction w/ medical procedure		$200.00
Shampoo		$50.00*
Nail clipping		$10.00*
Sub total		$1,260.00
Sales Tax (* items subject to sales tax)		$4.20
Total		$1,264.20
Example 2:
A family goes on vacation and purchases the following pet care services:
Overnight stay for one week	$500.00*
Shampoo	$50.00*
Nail clipping	$10.00*
Sub total	$560.00
Sales Tax (* items subject to sales tax)	$39.20
Total	$599.20

280 R.I. Code R. § 280-RICR-20-70-5.6