Subchapter 70 - Sales and Use Tax

  1. Part 1 - Streamlined Sales and Use Tax Agreement (280-RICR-20-70-1) (§ 280-RICR-20-70-1.1 to 280-RICR-20-70-1.9)
  2. Part 2 - Optional Service, Maintenance and Extended Warranty Contracts (280-RICR-20-70-2) (§ 280-RICR-20-70-2.1 to 280-RICR-20-70-2.4)
  3. Part 3 - Bibles and Other Canonized Scriptures (280-RICR-20-70-3) (§ 280-RICR-20-70-3.1 to 280-RICR-20-70-3.5)
  4. Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4) (§ 280-RICR-20-70-4.1 to 280-RICR-20-70-4.15)
  5. Part 5 - Pet care services (except veterinary and testing laboratories services) (280-RICR-20-70-5) (§ 280-RICR-20-70-5.1 to 280-RICR-20-70-5.6)
  6. Part 6 - Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment (280-RICR-20-70-6) (§ 280-RICR-20-70-6.1 to 280-RICR-20-70-6.9)
  7. Part 7 - Social Clubs (280-RICR-20-70-7) (§ 280-RICR-20-70-7.1 to 280-RICR-20-70-7.6)
  8. Part 8 - Finance Charges (280-RICR-20-70-8) (§ 280-RICR-20-70-8.1 to 280-RICR-20-70-8.5)
  9. Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9) (§ 280-RICR-20-70-9.1 to 280-RICR-20-70-9.5)
  10. Part 10 - Film Rentals (280-RICR-20-70-10) (§ 280-RICR-20-70-10.1 to 280-RICR-20-70-10.5)
  11. Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) (§ 280-RICR-20-70-11.1 to 280-RICR-20-70-11.10)
  12. Part 12 - Record Requirements (280-RICR-20-70-12) (§ 280-RICR-20-70-12.1 to 280-RICR-20-70-12.10)
  13. Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) (§ 280-RICR-20-70-13.1 to 280-RICR-20-70-13.7)
  14. Part 14 - Billboards and Signs (280-RICR-20-70-14) (§ 280-RICR-20-70-14.1 to 280-RICR-20-70-14.5)
  15. Part 15 - Delivery Charges (280-RICR-20-70-15) (§ 280-RICR-20-70-15.1 to 280-RICR-20-70-15.5)
  16. Part 16 - Florists (280-RICR-20-70-16) (§ 280-RICR-20-70-16.1 to 280-RICR-20-70-16.3)
  17. Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) (§ 280-RICR-20-70-17.1 to 280-RICR-20-70-17.9)
  18. Part 18 - Vending Machines and Operators (280-RICR-20-70-18) (§ 280-RICR-20-70-18.1 to 280-RICR-20-70-18.6)
  19. Part 19 - Manufacturing, Property and Public Utilities Service Used In (280-RICR-20-70-19) (§ 280-RICR-20-70-19.1 to 280-RICR-20-70-19.10)
  20. Part 20 - Films Generally (280-RICR-20-70-20) (§ 280-RICR-20-70-20.1 to 280-RICR-20-70-20.8)
  21. Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21) (§ 280-RICR-20-70-21.1 to 280-RICR-20-70-21.12)
  22. Part 22 - Bad Debts (280-RICR-20-70-22) (§ 280-RICR-20-70-22.1 to 280-RICR-20-70-22.5)
  23. Part 23 - Application of Tax at Time of Billing (280-RICR-20-70-23) (§ 280-RICR-20-70-23.1 to 280-RICR-20-70-23.5)
  24. Part 24 - Repairers, Reconditioners, and Recappers (280-RICR-20-70-24) (§ 280-RICR-20-70-24.1 to 280-RICR-20-70-24.7)
  25. Part 25 - Use Tax Generally (280-RICR-20-70-25) (§ 280-RICR-20-70-25.1 to 280-RICR-20-70-25.12)
  26. Part 26 - Stone Cutters and Engravers (280-RICR-20-70-26) (§ 280-RICR-20-70-26.1 to 280-RICR-20-70-26.6)
  27. Part 27 - Demonstration, Displays, and Display Containers (280-RICR-20-70-27) (§ 280-RICR-20-70-27.1 to 280-RICR-20-70-27.6)
  28. Part 28 - Motor Vehicle and Non-Motorized Vehicle Taxes (280-RICR-20-70-28) (§ 280-RICR-20-70-28.1 to 280-RICR-20-70-28.22)
  29. Part 29 - Damaged Goods and Returned Merchandise (280-RICR-20-70-29) (§ 280-RICR-20-70-29.1 to 280-RICR-20-70-29.6)
  30. Part 30 - Bottles, Containers, and Labels (280-RICR-20-70-30) (§ 280-RICR-20-70-30.1 to 280-RICR-20-70-30.7)
  31. Part 31 - Packers, Loaders, Shippers, and Movers (280-RICR-20-70-31) (§ 280-RICR-20-70-31.1 to 280-RICR-20-70-31.6)
  32. Part 32 - Pollution Control Facilities (280-RICR-20-70-32) (§ 280-RICR-20-70-32.1 to 280-RICR-20-70-32.7)
  33. Part 33 - Hazardous Waste Recycling, Reuse and Treatment (280-RICR-20-70-33) (§ 280-RICR-20-70-33.1 to 280-RICR-20-70-33.8)
  34. Part 34 - Telecommunications Service (280-RICR-20-70-34) (§ 280-RICR-20-70-34.1 to 280-RICR-20-70-34.11)
  35. Part 35 - Cellular Telephone - Sold in Bundled Transactions - Promotional Use by Carriers (280-RICR-20-70-35) (§ 280-RICR-20-70-35.1 to 280-RICR-20-70-35.6)
  36. Part 36 - Pawnbrokers and Auctioneers (280-RICR-20-70-36) (§ 280-RICR-20-70-36.1 to 280-RICR-20-70-36.6)
  37. Part 37 - Casual Sales Generally (280-RICR-20-70-37) (§ 280-RICR-20-70-37.1 to 280-RICR-20-70-37.10)
  38. Part 38 - Professional Services (280-RICR-20-70-38) (§ 280-RICR-20-70-38.1 to 280-RICR-20-70-38.8)
  39. Part 39 - Tax Exempt Organizations and Areas (280-RICR-20-70-39) (§ 280-RICR-20-70-39.1 to 280-RICR-20-70-39.12)
  40. Part 40 - Commercial Fisherman and Fishing Vessels (280-RICR-20-70-40) (§ 280-RICR-20-70-40.1 to 280-RICR-20-70-40.8)
  41. Part 41 - Resale, Certificates, Wholesalers, Distributors, and Replacement Parts (280-RICR-20-70-41) (§ 280-RICR-20-70-41.1 to 280-RICR-20-70-41.8)
  42. Part 42 - Advertising Agencies and Materials (280-RICR-20-70-42) (§ 280-RICR-20-70-42.1 to 280-RICR-20-70-42.6)
  43. Part 43 - Gift Certificates and Premiums (280-RICR-20-70-43) (§ 280-RICR-20-70-43.1 to 280-RICR-20-70-43.6)
  44. Part 44 - Nonresidents - Purchases by for use in Rhode Island (280-RICR-20-70-44) (§ 280-RICR-20-70-44.1 to 280-RICR-20-70-44.5)
  45. Part 45 - Out of State Retailers - Registration (280-RICR-20-70-45) (§ 280-RICR-20-70-45.1 to 280-RICR-20-70-45.7)
  46. Part 46 - Computers and Related Systems (280-RICR-20-70-46) (§ 280-RICR-20-70-46.1 to 280-RICR-20-70-46.9)
  47. Part 47 - Drugs, Medicines, and Health Care Products (280-RICR-20-70-47) (§ 280-RICR-20-70-47.1 to 280-RICR-20-70-47.10)
  48. Part 48 - Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services (280-RICR-20-70-48) (§ 280-RICR-20-70-48.1 to 280-RICR-20-70-48.7)
  49. Part 49 - Trucks, Trailers and Buses - Interstate Carriers (280-RICR-20-70-49) (§ 280-RICR-20-70-49.1 to 280-RICR-20-70-49.7)
  50. Part 50 - Commercial Farming and Related Items (280-RICR-20-70-50) (§ 280-RICR-20-70-50.1 to 280-RICR-20-70-50.8)
  51. Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) (§ 280-RICR-20-70-51.1 to 280-RICR-20-70-51.11)
  52. Part 52 - Beer, Wine and Liquor Dealer (280-RICR-20-70-52) (§ 280-RICR-20-70-52.1 to 280-RICR-20-70-52.5)
  53. Part 53 - Newspapers and Periodicals (280-RICR-20-70-53) (§ 280-RICR-20-70-53.1 to 280-RICR-20-70-53.6)
  54. Part 54 - Contractors and Subcontractors (280-RICR-20-70-54) (§ 280-RICR-20-70-54.1 to 280-RICR-20-70-54.8)
  55. Part 55 - Conveyor Systems and Elevator Installations (280-RICR-20-70-55) (§ 280-RICR-20-70-55.1 to 280-RICR-20-70-55.5)
  56. Part 56 - Coupons - Discounted Selling Price - Buydowns (280-RICR-20-70-56) (§ 280-RICR-20-70-56.1 to 280-RICR-20-70-56.10)
  57. Part 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57) (§ 280-RICR-20-70-57.1 to 280-RICR-20-70-57.7)
  58. Part 58 - Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax (280-RICR-20-70-58) (§ 280-RICR-20-70-58.1 to 280-RICR-20-70-58.5)
  59. Part 59 - Qualifying Research and Development Firms (280-RICR-20-70-59) (§ 280-RICR-20-70-59.1 to 280-RICR-20-70-59.7)
  60. Part 60 - Refundable Deposit for Disposal of Used Batteries (280-RICR-20-70-60) (§ 280-RICR-20-70-60.1 to 280-RICR-20-70-60.5)
  61. Part 61 - Reports, Payments and Penalties (280-RICR-20-70-61) (§ 280-RICR-20-70-61.1 to 280-RICR-20-70-61.5)

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