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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 04-141

 

Non-Motorized Vehicles (Trailers)

(a) Non-Motorized Vehicles - Non recreational Trailers

Retailers of boat trailers, storage trailers, utility trailers, and other non recreational trailers are required to add and collect the Rhode Island sales tax to the purchase price regardless of the requirement that the trailer is subject to registration by the Division of Motor Vehicles except as provided in section (b). The retailer must collect the tax whether or not the purchaser is a resident of Rhode Island

(b) Non-Motorized Vehicles - Recreational Trailers

(1) Sold to Residents: The sales or use tax on non-motorized recreational trailers purchased by residents used as a temporary dwelling for travel, camping, recreational and vacation uses requiring registration shall not be added by the retailer but shall be paid directly by the purchaser to the tax administrator's representative at the time of Rhode Island registration or by the 20th of the month next following the date of purchase, whichever is earlier.

(2) Sold to Nonresidents: See Regulation SU04-131.

R. GARY CLARK
TAX ADMINISTRATOR

EFFECTIVE DATE: JANUARY 1, 2004

EFFECTIVE: January 1, 2004 THIS REGULATION AMENDS AND SUPERCEDES REGULATION SU96-141 PROMULGATD JANUARY 1, 1996

CROSS REFERENCE: REGULATION SU04-131 "Motor Vehicles and Non motorized Recreational Vehicles Sold to Nonresidents"