280-20-70 R.I. Code R. § 51.1
Current through June 20, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18, 44-19, and 42-63.1. These Chapters provide for sales and use taxes liability and computation and sales and use taxes enforcement and collection in regard to room rentals - by hotels, rooming homes, tourist camps, room resellers and hosting platforms.
280 R.I. Code R. § 280-RICR-20-70-51.1