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State of Rhode Island

Division of Taxation

Rhode Island Division of Taxation

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E-File Income Tax
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Internet/Mail Order Cigarette Purchase FAQ
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Software Developers Information - UPDATED 06/14/2013
MeF updates - 1040, 1065 and 1120 - UPDATED 01/24/2013

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Sales Tax Regulations

State of Rhode Island - Division of Taxation

Sales and Use Tax

Regulation SU 87-98

Safe Deposit Boxes

The rental of a safe deposit box in a banking institution does not constitute the rental of tangible personal property and is therefore exempt.

R. GARY CLARK
TAX ADMINISTRATOR

DATE: May 1, 1987

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