Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

R.I. Gen. Laws § 44-18-30.1

§ 44-18-30.1. Application for certificate of exemption.

All organizations seeking exemption from the Rhode Island sales and use tax under § 44-18-30(5)(i) shall apply for a certificate of exemption on forms prescribed by the tax administrator. The certificate of exemption shall be valid for four (4) years from the date of issue.

History of Section.
P.L. 1993, ch. 138, art. 36, § 1; P.L. 2017, ch. 302, art. 8, § 10; P.L. 2024, ch. 117, art. 6, § 12, effective January 1, 2025.