Declaratory Rulings


Document	Document Description	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