State of Rhode Island - Division of Taxation
Sales and Use Tax
Regulation SU 00-135
Organized Nonprofit Golden Age and Senior Citizens Clubs
Any club or organization seeking exemption as an organized nonprofit golden age or senior citizens club for men and women in accordance with section 44-18-30(5) must be exclusively comprised of membership of persons age 62 years or older and/or persons under 62 years of age who are disabled and who reside in subsidized housing.
CROSS REFERENCE: Regulation SU 96-48 Exempt Agencies, Organizations and Institutions -- Sales To
R. GARY CLARK
EFFECTIVE: January 1, 2000
THIS REGULATION AMENDS AND SUPERCEDES REGULATION SU 91-135 PROMULGATED JANUARY 1, 1992.