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REGULATION SU 87-80 IS REPEALED EFFECTIVE JULY 3, 1998 TO COINCIDE ITH THE ENACTMENT OF P.L. CHAPTER 109.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