Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52)
Section 280-RICR-20-70-52.5 - Beer, Wine and Liquor Dealer

280-20-70 R.I. Code R. § 52.5

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Current through June 20, 2024
Section 280-RICR-20-70-52.5 - Beer, Wine and Liquor Dealer

The measure of tax with respect to retail sales of beer, wine, and spirituous liquors is the entire amount charged therefor, inclusive of the amount of other state or federal taxes imposed with respect to the property.

280 R.I. Code R. § 280-RICR-20-70-52.5