Declaratory Rulings

 
Document Document Description 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