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Declaratory Rulings

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Declaratory Rulings
Document Document Description View
R92-01 Purchases from Out-of-State Vendors View
R92-02 Purchases Under Hard-to-Dispose Materials Laws View
R92-03 Purchase of Assets of Certain Financial Institutions View
R92-04 Election to Pay Sales/Use Tax on Purchase of Tangible Personal Property View
R92-05 Sales/Use Tax on Pastry Products View
R92-06 Sales/Use Tax on Pharmaceuticals View
R92-07 Disposition of Tangible Personal Property by a Public Corporation View
R92-08 Sale of Catered Food to Airline View
R93-01 Modifications Reducing Federal AGI View
R93-02 Sales/Use Tax - Construction of Pumping Station View
R93-03 Sales/Use Tax - Informational Brochures View
R93-04 Sales/Use Tax Membership in a Travel Plan View
R93-05 Taxation of Lottery Winnings View
R93-06 Sales Tax - Water Quality Protection Charge View
R94-01 Taxation of Bibles & Other Canonized Scriptures View
R94-03 Taxation of Bibles & Other Canonized Scriptures View
R94-04 Taxation of Bibles & Other Canonized Scriptures View
R94-05 Taxation of Bibles & Other Canonized Scriptures View
R95-01 Sales/Use Tax on Boats View
R95-02 Bulk Transfer of Assets under the Sales/Use Tax Law View
R95-03 Sales of Assets under the Gross Earnings Tax View
R95-04 Tax Exempt Status of a Municipal Bond Fund View
R95-05 Credit for Qualified Research Expense View
R96-01 Investing in a Certain Fund View
R96-02 Application of the Exemption Provided by R.I.G.L. Section 42-64-20(c) View
R96-03 Withholding on Amounts of Convenience Federal Withholding Requested by Employee View
R96-04 Application of the Exemption Provided by R.I.G.L. Section 42-64-20(c) for Purchases of Certain Personal Property View
R97-01 Request for Ruling Regarding the Application of the Exemption provided by R.I.G.L. 42-64-20(C) Purchases of Certain Personal Property View
R97-03 Request for Ruling Regarding Cash Discounts Allowed and Taken on Certain Sales View
R97-04 Request for Ruling Regarding Use of Automobiles for Demonstration and Display View
R97-05 Request for Ruling Regarding the Application of the Exemption provided by R.I.G.L. 42-64-20(C) Purchases of Certain Personal Property View
R97-06 Request for Ruling Regarding Cash Discounts Allowed and Taken on Certain Sales View
R97-07 Request for Ruling Regarding the Application of the Investment Tax Credit View
R98-01 Request for Ruling Regarding the Application of the Exemption Provided by R.I.G.L. 45-37.1-9 for Purchases of Certain Personal Property View
R98-02 Request for Ruling Regarding the Application of the Casual Sales Provision of the Sales/User Tax Law to a Bulk Sale of Assets View
R99-01 Request for Ruling Regarding the Application of the Exemption Provided by R.I.G.L. §42-64-20(c) for Purchase of Certain Personal Property View
R99-02 Request for Ruling Regarding the Application of the Sales/Use Tax Law to Delivery of a Vessel in Rhode Island View
R99-03 Request for Ruling Regarding the Application of the Sales/Use Tax Law to Certain Lease Transactions View
R99-04 Request for Ruling Regarding the Tax Treatment of Paint Used on Commercial Fishing Vessels in Excess of Five (5) Tons View
R2000-01 Request for Ruling Regarding the Application of the Jobs Development Act to the Hiring of Certain Employees in Rhode Island View
R2000-02 Request for Ruling Relating to the Exemption from Sales/Use Tax Under the Rhode Island Industrial Facilities Act, RIGL 45-37.1-1 View
R2000-03 Request for Ruling Relating to the Application of the Sales/Use Tax Law to the Construction of an Electric Power Plant and Ancillary Equipment View
R2001-01 Request for Ruling Regarding the Application of the Jobs Development Act to the Hiring of Certain Employees in Rhode Island View
R2002-01 Request for Ruling Relating to the Application of the Exemption provided by §42-64-20(c) for Purchases of Certain Personal Property View
R2002-02 Request for Ruling Relating to the Application of the Exemption provided by §45-37.1-9 of the Rhode Island General Laws View
R2002-03 Request for Ruling Regarding the Application of the Exemption provided by §42-64-20(c) for Purchases of Certain Personal Property View
R2003-01 Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property View
R2003-02 Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property View
R2003-03 Request for Ruling Relating to Election of Marital Deduction for Qualified Terminable Interest Property ("QTIP") View
R2003-04 Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property View
R2004-01 Request for Ruling Regarding Eligibility for the Investment Tax Credit View
R2004-02 Request for Ruling Regarding the Qualification of Certain Corporations as Passive Investment Companies View
R2005-01 Request for Ruling Regarding the Application of the Jobs Development Act as Amended View
R2008-01 Request for Ruling Regarding Amendment or Extension of Ruling No. 2003-01 View
R2009-01

Request for Ruling Regarding Eligibility for a Credit from the Estate Tax for Tax Paid on Prior Transfers

View
R2009-02

Request for Ruling Regarding the Applicability of the Sales/Use Tax Law to Commissions Paid to a Retailer by a Franchisor

View
R2010-01

Request for Ruling Regarding Applicability of “Casual Sales” Treatment Under RIGL §44-18-20(d)(2) when Assets are Transferred Among Corporations in an Affiliated Group

View
R2011-01 Request for Declaratory Ruling Regarding the Applicability the Sales and Use Tax Law to Digital Certificate and Authentication/Resolution Services View
R2012-01 Request for Ruling Regarding the Exemption of Certain Tangible Personal Property, Utilities, and Machinery and Equipment used in the Process of Manufacturing as Provided by RIGL §44-18-30(7)(i) and §44-18-30(22) View
R2012-02 Request for Ruling Regarding the Application of the Marital Deduction for the Estate of B as Provided by RIGL §42-35-8 View

Note: There is no Declaratory Ruling number 97-02. We inadvertently jumped from 97-01 to 97-03.