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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-118

 

Volunteer Fire Companies

Inasmuch as incorporated volunteer fire companies are regarded as operating in a governmental capacity in the town in which they are located, the tax does not apply to sales made to such volunteer fire companies provided they have obtained a certificate of exemption from this office and furnish the vendor with their exemption number.

CROSS REFERENCE -- Exempt Organizations

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987