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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-80

 

Motor Vehicles Purchased by Paraplegics

The sale of a motor vehicle to any person suffering from paraplegia is exempt from the use tax provided such person furnishes to the Tax Administrator an affidavit of a duly licensed physician to the effect that such person is a paraplegic or is suffering from paraplegia.

The motor vehicle must be purchased by and especially equipped for use by the paraplegic.

R. GARY CLARK
TAX ADMINISTRATOR

REGULATION SU 87-80 IS REPEALED EFFECTIVE JULY 3, 1998 TO COINCIDE ITH THE ENACTMENT OF P.L. CHAPTER 109.

DATE: JULY 3, 1998