Division of Taxation | Midpage1Streamlined Sales and Use Tax Agreement2Optional Service, Maintenance and Extended Warranty Contracts3Bibles and Other Canonized Scriptures4Local Meals and Beverage Tax5Pet care services (except veterinary and testing laboratories services)6Clothing, Clothing Accessories, Sports or Recreational Equipment, and Protective Equipment7Social Clubs8Finance Charges9Mobile and Manufactured Homes10Film Rentals11Exemption of Sales by Writers, Composers and Artists12Record Requirements13Materialmen - Pay When Paid Remittance Method14Billboards and Signs15Delivery Charges16Florists17Promoters and Flea Markets18Vending Machines and Operators19Manufacturing, Property and Public Utilities Service Used In20Films Generally21Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes)22Bad Debts23Application of Tax at Time of Billing24Repairers, Reconditioners, and Recappers25Use Tax Generally26Stone Cutters and Engravers27Demonstration, Displays, and Display Containers28Motor Vehicle and Non-Motorized Vehicle Taxes29Damaged Goods and Returned Merchandise30Bottles, Containers, and Labels31Packers, Loaders, Shippers, and Movers32Pollution Control Facilities33Hazardous Waste Recycling, Reuse and Treatment34Telecommunications Service35Cellular Telephone – Sold in Bundled Transactions – Promotional Use by Carriers36Pawnbrokers and Auctioneers37Casual Sales Generally38Professional Services39Tax Exempt Organizations and Areas40Commercial Fisherman and Fishing Vessels41Resale, Certificates, Wholesalers, Distributors, and Replacement Parts42Advertising Agencies and Materials43Gift Certificates and Premiums44Nonresidents – Purchases by for use in Rhode Island45Out of State Retailers - Registration46Computers and Related Systems47Drugs, Medicines, and Health Care Products48Taxicab, Limousine, Charter Bus, and Other Ground Passenger Transportation Services49Trucks, Trailers and Buses – Interstate Carriers50Commercial Farming and Related Items51Hotels and Other Accommodations52Beer, Wine and Liquor Dealer53Newspapers and Periodicals54Contractors and Subcontractors55Conveyor Systems and Elevator Installations56Coupons – Discounted Selling Price - Buydowns57Television Service, Telegraph, Water, Gas, Electricity, and Steam58Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax59Qualifying Research and Development Firms60Refundable Deposit for Disposal of Used Batteries61Reports, Payments and Penalties