PROVIDENCE, R.I. - The Rhode Island Division of Taxation has posted the final version of tax regulations that will extend the sales tax to a number of items that were not previously taxed, and for the now-repealed sightseeing and package tour tax.
Here are the regulations, as posted by the Division of Taxation:
*SU 12-151 relates to the extension of the sales tax to certain taxi, limousine, charter bus, and other ground passenger transportation services, effective October 1, 2012.
* SU 12-152involves the extension of the sales tax to pet care services (except veterinary and testing laboratories services), effective October 1, 2012.
*SU 12-13details the extension of the sales tax to clothing, including footwear, with a retail price of more than $250 per item.
* CT 12-15 is amended chiefly to show that a C corporation subject to pro forma combined reporting may file a certain form to request a one-month filing extension.
* SU 11-150 involving the tax on package tours and scenic and sightseeing transportation services is now repealed. (The tax itself was repealed, effective July 1, 2012.)