Declaratory Rulings
Please note, the below rulings were issued based on the facts as set forth in the declaratory ruling requests and statutory and regulatory provisions in effect at the time of the ruling. Please refer to the cited statutes and regulations within each ruling to ensure the guidance is current as the applicable provisions of law may have been amended.
Document | Document Description | View |
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R2024-01 | Request for Ruling Regarding the Taxability of Charges for Entertainment Services and Related Activities | View |
R2023-02 | Request for Ruling Regarding the Application of Sales Tax | View |
R2023-01 | Request for Ruling Regarding the Application of Sales and Use Tax | View |
R2021-02 | Request for Ruling Regarding the Application of an Exemption from Sales and Use Tax | View |
R2021-01 | Request for Ruling Regarding the Application of Sales Factor Sourcing Rules to Certain Business Corporation Tax Transactions | View |
R2020-03 | Request for Ruling Regarding the Taxability of Vendor-Hosted Prewritten Computer Software | View |
R2020-02 | Request for Ruling Regarding the Estate Tax Treatment of Proceeds from Certain Settlement Claims | View |
R2020-01 | Request for Ruling Regarding the Taxability of the Taxpayer’s Cleanrooms Under the Sales and Use Tax | View |
R2019-03 | Request for Ruling Regarding the Taxability of a Paint Stewardship Assessment | View |
R2019-02 | Request for Ruling Regarding the Applicability of R.I. Gen. Laws § 44-18-30(57) to Certain Components Used in Renewable Energy Products | View |
R2019-01 | Request for Ruling Regarding the Application of the Federal Capital Construction Fund ("CCF") Program to Rhode Island Personal Income Taxes | View |
R2018-01 | Request for Ruling Regarding the Obligations of the Parties in Connection with the Design, Construction, and Installation of a Solar Photovoltaic System | View |
R2017-05 | Request for Ruling Regarding the Taxability of Supply Item Purchases | View |
R2017-04 | Request for Ruling Regarding the Applicability of R.I. Gen. Laws § 44-18-30(48) to the Sale and Storage, Use, or Other Consumption of a Boat | View |
R2017-03 | Request for Ruling Regarding the Taxability of the Use of a Mobile Point of Sale Device in the Restaurant Industry | View |
R2017-02 | Request for Ruling Regarding the Taxability of Cloud Computing Services and Data Transfer Fees | View |
R2017-01 | Request for Ruling Regarding the Taxability of a Product Fee Either As a Paid Monthly or Annual Subscription or As a Free One-Month Trial | View |
R2016-02 | Request for Ruling Regarding the Taxability of Purchases Made by a Nonprofit Organization as it Awaits a Decision from the Internal Revenue Service on Their Application for Tax-Exempt Status | View |
R2016-01 | Request for Ruling Regarding the Application of the Exemption Provided by R.I. Gen. Laws § 44-18-30(11) for Purchases of Medical Devices | View |
R2015-01 | Request for Ruling Regarding the Inclusion of LLC Interests in a Decedent's Rhode Island Gross Estate | View |
R2012-02 | Request for Ruling Regarding the Application of the Marital Deduction for the Estate of B as Provided by RIGL §42-35-8 | View |
R2012-01 | Request for Ruling Regarding the Exemption of Certain Tangible Personal Property, Utilities, and Machinery and Equipment used in the Process of Manufacturing as Provided by RIGL §44-18-30(7)(i) and §44-18-30(22) | View |
R2011-01 | Request for Declaratory Ruling Regarding the Applicability the Sales and Use Tax Law to Digital Certificate and Authentication/Resolution Services | View |
R2010-01 | Request for Ruling Regarding Applicability of "Casual Sales" Treatment Under RIGL §44-18-20(d)(2) when Assets are Transferred Among Corporations in an Affiliated Group | View |
R2009-02 | Request for Ruling Regarding the Applicability of the Sales/Use Tax Law to Commissions Paid to a Retailer by a Franchisor | View |
R2009-01 | Request for Ruling Regarding Eligibility for a Credit from the Estate Tax for Tax Paid on Prior Transfers | View |
R2008-01 | Request for Ruling Regarding Amendment or Extension of Ruling No. 2003-01 | View |
R2005-01 | Request for Ruling Regarding the Application of the Jobs Development Act as Amended | View |
R2004-02 | Request for Ruling Regarding the Qualification of Certain Corporations as Passive Investment Companies | View |
R2004-01 | Request for Ruling Regarding Eligibility for the Investment Tax Credit | View |
R2003-04 | Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property | View |
R2003-03 | Request for Ruling Relating to Election of Marital Deduction for Qualified Terminable Interest Property ("QTIP") | View |
R2003-02 | Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property | View |
R2003-01 | Request for Ruling Regarding the Application of the Exemption provided by § 42-64-20(c) for Purchases of Certain Personal Property | View |
R2002-03 | Request for Ruling Regarding the Application of the Exemption provided by §42-64-20(c) for Purchases of Certain Personal Property | View |
R2002-02 | Request for Ruling Relating to the Application of the Exemption provided by §45-37.1-9 of the Rhode Island General Laws | View |
R2002-01 | Request for Ruling Relating to the Application of the Exemption provided by §42-64-20(c) for Purchases of Certain Personal Property | View |
R2001-01 | Request for Ruling Regarding the Application of the Jobs Development Act to the Hiring of Certain Employees in Rhode Island | View |
R2000-03 | Request for Ruling Relating to the Application of the Sales/Use Tax Law to the Construction of an Electric Power Plant and Ancillary Equipment | View |
R2000-02 | Request for Ruling Relating to the Exemption from Sales/Use Tax Under the Rhode Island Industrial Facilities Act, RIGL 45-37.1-1 | View |
R2000-01 | Request for Ruling Regarding the Application of the Jobs Development Act to the Hiring of Certain Employees in Rhode Island | View |
R1999-03 | Request for Ruling Regarding the Application of the Sales/Use Tax Law to Certain Lease Transactions | View |
R1999-02 | Request for Ruling Regarding the Application of the Sales/Use Tax Law to Delivery of a Vessel in Rhode Island | View |
R1999-01 | Request for Ruling Regarding the Application of the Exemption Provided by R.I.G.L. §42-64-20(c) for Purchase of Certain Personal Property | View |
R1998-02 | Request for Ruling Regarding the Application of the Casual Sales Provision of the Sales/User Tax Law to a Bulk Sale of Assets | View |
R1998-01 | Request for Ruling Regarding the Application of the Exemption Provided by R.I.G.L. 45-37.1-9 for Purchases of Certain Personal Property | View |
R1997-07 | Request for Ruling Regarding the Application of the Investment Tax Credit | View |
R1997-06 | Request for Ruling Regarding Cash Discounts Allowed and Taken on Certain Sales | View |
R1997-05 | Request for Ruling Regarding the Application of the Exemption provided by R.I.G.L. 42-64-20(C) Purchases of Certain Personal Property | View |
R1997-04 | Request for Ruling Regarding Use of Automobiles for Demonstration and Display | View |
R1997-03 | Request for Ruling Regarding Cash Discounts Allowed and Taken on Certain Sales | View |
R1997-02 | There is no Declaratory Ruling number 97-02. We inadvertently jumped from 97-01 to 97-03. | |
R1997-01 | Request for Ruling Regarding the Application of the Exemption provided by R.I.G.L. 42-64-20(C) Purchases of Certain Personal Property | View |
R1996-04 | Application of the Exemption Provided by R.I.G.L. Section 42-64-20(c) for Purchases of Certain Personal Property | View |
R1996-03 | Withholding on Amounts of Convenience Federal Withholding Requested by Employee | View |
R1996-02 | Application of the Exemption Provided by R.I.G.L. Section 42-64-20(c) | View |
R1996-01 | Investing in a Certain Fund | View |
R1995-05 | Credit for Qualified Research Expense | View |
R1995-04 | Tax Exempt Status of a Municipal Bond Fund | View |
R1995-03 | Sales of Assets under the Gross Earnings Tax | View |
R1995-02 | Bulk Transfer of Assets under the Sales/Use Tax Law | View |
R1995-01 | Sales/Use Tax on Boats | View |
R1994-05 | Taxation of Bibles & Other Canonized Scriptures | View |
R1994-04 | Taxation of Bibles & Other Canonized Scriptures | View |
R1994-03 | Taxation of Bibles & Other Canonized Scriptures | View |
R1994-01 | Taxation of Bibles & Other Canonized Scriptures | View |
R1993-06 | Sales Tax - Water Quality Protection Charge | View |
R1993-05 | Taxation of Lottery Winnings | View |
R1993-04 | Sales/Use Tax Membership in a Travel Plan | View |
R1993-03 | Sales/Use Tax - Informational Brochures | View |
R1993-02 | Sales/Use Tax - Construction of Pumping Station | View |
R1993-01 | Modifications Reducing Federal AGI | View |
R1992-08 | Sale of Catered Food to Airline | View |
R1992-07 | Disposition of Tangible Personal Property by a Public Corporation | View |
R1992-06 | Sales/Use Tax on Pharmaceuticals | View |
R1992-05 | Sales/Use Tax on Pastry Products | View |
R1992-04 | Election to Pay Sales/Use Tax on Purchase of Tangible Personal Property | View |
R1992-03 | Purchase of Assets of Certain Financial Institutions | View |
R1992-02 | Purchases Under Hard-to-Dispose Materials Laws | View |
R1992-01 | Purchases from Out-of-State Vendors | View |