Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 21 - Rentals and Leases of Tangible Personal Property (Including Motor Vehicles and Lock Boxes) (280-RICR-20-70-21)
Section 280-RICR-20-70-21.12 - Safe Deposit Boxes

280 R.I. Code R. 280-RICR-20-70-21.12

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Current through December 26, 2024
Section 280-RICR-20-70-21.12 - Safe Deposit Boxes

The rental of a safe deposit box in a banking institution does not constitute the rental of tangible personal property and is therefore exempt.

280 R.I. Code R. 280-RICR-20-70-21.12