Rhode Island Taxability Matrix: Library of Definitions
v
v2021.0
Publish Date: July 29, 2021 at 8:46:38 PM
Effective Date:
August 01, 2021
Completed by:
Theriza Iafrate
E-mail Address:
Theriza.Iafrate@tax.ri.gov
Phone number:
401-574-8934
Date Revised:
July 29, 2021
Changes were made to the following areas of this document (indicated by a "✓"):
✓
Taxability Treatment
Definition Treatment
✓
Statute/Rule Cite Reference
Comments
✓
Date Revised
Reference Number of changed items (may include a brief description of the change):
40015 - Taxable
Each item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through May 20, 2021. Refer to Appendix C of the SSUTA for each definition.
Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.
Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.
Exceptions to the definitions or further explanation of the tax application is provided in the comment column.
Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions.
To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.
As of June 2021 the Taxability Matrix was separated into two documents: Taxability matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2). “Tax Administration Practices” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.
Library of Definitions
A. Administrative Definitions
Treatment
Reference
Reference Number
Sales price: Identify how the options listed below are treated in your state.
The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
X
44-18-12(a)(iii)
10070
Telecommunication nonrecurring charges
X
Regulation 280-RICR-20-70-34
10040
Installation charges
X
44-18-12(b)(ii)
10060
Value of trade-in
X
44-18-12(a)(v)
Reference Number
Delivery Charges for personal property or services other than direct mail.
The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.
For responses below assume the charges are separately stated on the document given to the purchaser.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
44-18-7.1(i) & Regulation 280-RICR-20-70-20
11021
Transportation, shipping, and similar charges
X
44-18-7.1(i) & Regulation 280-RICR-20-70-20
11022
Postage
X
44-18-7.1(i) & Regulation 280-RICR-20-70-20
Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
Sales and use taxes are not included in the sales price.
If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11110
N/A
Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11120
N/A
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.
The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.
List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.
Included in Sales Price
Excluded From Sales Price
Statute/Rule Cite
Comment
11130
N/A
B. Sales Tax Holidays
Yes
No
Sales Tax Holidays: Does your state have a sales tax holiday?
X
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
!
$
0
20060
!
$
0
20150
All Disaster Preparedness Supply
!
$
0
20160
Specific Disaster preparedness general supply
!
$
0
20170
Specific Disaster preparedness safety supply
!
$
0
20180
Specific Disaster preparedness food-related supply
!
$
0
20190
Specific Disaster preparedness fastening supply
!
$
0
20070
School supply
!
$
0
20080
School art supply
!
$
0
20090
School instructional material.
!
$
0
20100
School computer supply
!
$
0
20105
All WaterSense products. If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
!
$
0
20105
!
$
0
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.
Amount of Threshold
Taxable
Exempt
Statute/Rule Cite
Comment
20120
!
$
0
20130
Clothing
!
$
0
20110
Computers
!
$
0
C. Product Definitions
Treatment
Reference
Reference Number
Clothing and related products
Taxable
Exempt
Statute/Rule Cite
Comment
20010
Clothing
X
44-18-30(27) & Regulation 280-RICR-20-70-6
Clothing was exempt through 9/30/12. Effective 10/1/12, the portion of the sales price greater than $250.00 per item is taxable.
20011
Diapers - Childrens
X
44-18-30(27) & Regulation 280-RICR-20-70-6
Clothing was exempt through 9/30/12. Effective 10/1/12, the portion of the sales price greater than $250.00 per item is taxable.
20012
Diapers - Adults
X
44-18-30(27) & Regulation 280-RICR-20-70-6
Clothing was exempt through 9/30/12. Effective 10/1/12, the portion of the sales price greater than $250.00 per item is taxable.
20015
Essential clothing priced below a state specific threshold
X
44-18-30(27) & Regulation 280-RICR-20-70-6
Effective 10/1/12, exemption applies up to $250.00 of the sales price per item.
20050
Fur clothing
X
444-18-30(27) & Regulation 280-RICR-20-70-6
Clothing was exempt through 9/30/12. Effective 10/1/12, the portion of the sales price greater than $250.00 per item is taxable.
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
Regulation 280-RICR-20-70-46
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
Regulation 280-RICR-20-70-46
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
X
Regulation 280-RICR-20-70-46
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
X
Regulation 280-RICR-20-70-46
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
X
Regulation 280-RICR-20-70-46
Reference Number
Optional computer software maintenance contracts
Taxable
Exempt
Statute/Rule Cite
Comment
30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
X
Regulation 280-RICR-20-70-46
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
X
Regulation 280-RICR-20-70-46
30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
Regulation 280-RICR-20-70-46
30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
X
Regulation 280-RICR-20-70-46
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
X
Regulation 280-RICR-20-70-46
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
Regulation 280-RICR-20-70-46
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
X
Regulation 280-RICR-20-70-46
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
X
Regulation 280-RICR-20-70-46
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
X
Regulation 280-RICR-20-70-46
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
X
Regulation 280-RICR-20-70-46
Reference Number
Indicate your state's tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.
Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.
Taxable
Exempt
Statute/Rule Cite
Comment
30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
!
100
%
!
0
%
Regulation 280-RICR-20-70-46 & SSUTA Sec 330 D
30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
!
100
%
!
0
%
Regulation 280-RICR-20-70-46 & SSUTA Sec 330 D
30420
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
!
100
%
!
0
%
Regulation 280-RICR-20-70-46 & SSUTA Sec 330 D
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
!
0
%
!
100
%
Regulation 280-RICR-20-70-46
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)
Yes
No
Statute/Rule Cite
Comment
31000
A state imposing tax on products "transferred electronically" is not required to adopt definitions for specified digital products. ("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio visual works, digital audio works, or digital books?
X
44-18-8; 44-18-7 & 44-18-7.1(X)
Reference Number
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax. Does your state impose tax on:
Yes
No
Statute/Rule Cite
Comment
31065
Digital audio visual works sold to users other than the end user.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
31050
Digital audio visual works sold with rights of use less than permanent use...
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31060
Digital audio visual works sold with rights of use conditioned on continued payment.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31095
Digital audio works sold to users other than the end user.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
31080
Digital audio works sold with rights of use less than permanent.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31090
Digital audio works sold with rights of use conditioned on continued payments.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31125
Digital books sold to users other than the end user.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
31110
Digital books sold with rights of use less than permanent.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31120
Digital books sold with rights of use conditioned on continued payments.
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31121
Does your state treat subscriptions to products "transferred electronically" differently than a non-subscription purchase of such product?
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)
Taxable
Exempt
Statute/Rule Cite
Comment
31040
Digital audio visual works sold to an end user with rights for permanent use
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31070
Digital audio works sold to an end user with rights for permanent use
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
31100
Digital books sold to an end user with rights for permanent use
X
44-18-8; 44-18-7 & 44-18-7.1(x)
Effective date of Law is 10/1/2019
Reference Number
Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.
("Specified digital products" includes the defined terms: digital audio visual works; digital audio works; and digital books.)
List product based exemptions for specific items included in specified digital products. Example: digital textbooks
Taxable
Exempt
Statute/Rule Cite
Comment
32000
N/A
N/A
Reference Number
Food and food products
Taxable
Exempt
Statute/Rule Cite
Comment
40010
Candy
X
44-18-30(9) & Regulation 280-RICR-20-70-4
40015
Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives
X
44-18-30(9) & Regulation 280RICR20704
40020
Dietary Supplements
X
44-18-30(9) & Regulation 280-RICR-20-70-4
Exempt if sold on prescription
40030
Food and food ingredients excluding alcoholic beverages and tobacco
X
44-18-30(9) & Regulation 280-RICR-20-70-4
40040
Food sold through vending machines
X
44-18-30(9)
40050
Soft Drinks
X
44-18-30(9) & Regulation 280-RICR-20-70-4
40060
Bottled Water
X
44-18-30(9)
Regulation 280-RICR-20-70-4 Taxable if sold by eating & drinking establishment
41000
Prepared Food
X
44-18-30(9) & Regulation 280-RICR-20-70-4
Reference Number
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)
Included in Prepared Food
Excluded From Prepared Food
Statute/Rule Cite
Comment
41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
X
44-18-30(9)(i) & Regulation 280-RICR-20-70-4
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
X
44-18-30(9)(ii) & Regulation 280-RICR-20-70-4
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
Regulation 280-RICR-20-70-4 Taxable if sold by eating & drinking establishment
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
X
44-18-30(9)(iii) & Regulation 280-RICR-20-70-4
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
RIGL 44-18-7.1(l)(i),(ii) and
Regulation 280-RICR-20-70-4
Health-care products (indicate how the options are treated in your state)
Reference Number
Drugs for human use
Taxable
Exempt
Statute/Rule Cite
Comment
51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51020
Drugs, other than over-the-counter drugs, for human use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51050
Insulin for human use without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51060
Insulin for human use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51090
Medical oxygen for human use without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51100
Medical oxygen for human use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51130
Over-the-counter drugs for human use without a prescription
X
44-18-7(13) & Regulation 280-RICR-20-70-47
51140
Over-the-counter drugs for human use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51171
Grooming and hygiene products for human use that meet the definition of "drug" without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51175
Feminine hygiene products
X
44-18-30(66)
Effective date of Law is 10/01/2019
51190
Over-the-counter drugs for human use to hospitals
X
44-18-7(13) & Regulation 280-RICR-20-70-47
51195
Over-the-counter drugs for human use to other medical facilities
X
44-18-7(13) & Regulation 280-RICR-20-70-47
51200
Prescription drugs for human use to hospitals
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
Drugs sold on prescription
51205
Prescription drugs for human use to other medical facilities
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
Drugs sold on prescription
51240
Free samples of drugs for human use
X
No Exemption
51250
Free samples of prescription drugs for human use
X
No Exemption
Reference Number
Drugs for animal use
Taxable
Exempt
Statute/Rule Cite
Comment
51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51070
Insulin for animal use without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51080
Insulin for animal use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51110
Medical oxygen for animal use without a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51120
Medical oxygen for animal use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51150
Over-the-counter drugs for animal use without a prescription
X
44-18-7(13) & Regulation 280-RICR-20-70-47
51160
Over-the-counter drugs for animal use with a prescription
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51180
Grooming and hygiene products for animal use
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
44-18-7(13) & Regulation 280-RICR-20-70-47
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
44-18-30(10)(i) & Regulation 280-RICR-20-70-47
Drugs sold on prescription
51260
Free samples of drugs for animal use
X
No Exemption
51270
Free samples of prescription drugs for animal use
X
No Exemption
Reference Number
Durable medical equipment (indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
52010
Durable medical equipment, not for home use, without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52020
Durable medical equipment, not for home use, with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52070
Durable medical equipment for home use without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Supplies sold in connection with DME, must be sold on prescription for exemption 44-18-30(10)(ii)
52080
Durable medical equipment for home use with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52090
Durable medical equipment for home use with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52130
Oxygen delivery equipment, not for home use, without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52140
Oxygen delivery equipment, not for home use, with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52190
Oxygen delivery equipment for home use without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52200
Oxygen delivery equipment for home use with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Supplies sold in connection with DME, must be sold on prescription for exemption 44-18-30(10)(ii)
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52250
Kidney dialysis equipment, not for home use, without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52260
Kidney dialysis equipment, not for home use, with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52310
Kidney dialysis equipment for home use without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Supplies sold in connection with DME, must be sold on prescription for exemption 44-18-30(10)(ii)
52320
Kidney dialysis equipment for home use with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52370
Enteral feeding systems, not for home use, without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52380
Enteral feeding systems, not for home use, with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Exempt for: HOME USE ONLY
52430
Enteral feeding systems for home use without a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52440
Enteral feeding systems for home use with a prescription
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
44-18-30(10)(ii) & Regulation 280-RICR-20-70-38
Reference Number
Breast pump, breast pump collection and storage supplies and breast pump kit
Taxable
Exempt
Statute/Rule Cite
Comment
52500
Breast pump, not for home use, without a prescription
X
Not defined as DME
52501
Breast pump, not for home use, with a prescription
X
Not defined as DME
52502
Breast pump, not for home use, wiith a prescription paid by Medicare
X
Not defined as DME
52503
Breast pump, not for home use, with a prescription reimbursed by Medicare
X
Not defined as DME
52504
Breast pump, not for home use, with a prescription paid by Medicaid
X
Not defined as DME
52505
Breast pump, not for home use, with a prescription reimbursed by Medicaid
X
Not defined as DME
52506
Breast pump for home use without a prescription
X
Not defined as DME
52507
Breast pump for home use with a prescription
X
Not defined as DME
52508
Breast pump for home use with a prescription paid for by Medicare
X
Not defined as DME
52509
Breast pump for home use with a prescription reimbursed by Medicare
X
Not defined as DME
52510
Breast pump for home use with a prescription paid for by Medicaid
X
Not defined as DME
52511
Breast pump for home use with a prescription reimbursed by Medicaid
X
Not defined as DME
52512
Repair and replacement parts for breast pump which are for single patient use
X
Not defined as DME
52515
Breast pump collection and storage supplies, not for home use, without a prescription
X
Not defined as DME
52516
Breast pump collection and storage supplies, not for home use, with a prescription
X
Not defined as DME
52517
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare
X
Not defined as DME
52518
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare
X
Not defined as DME
52519
Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid
X
Not defined as DME
52520
Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid
X
Not defined as DME
52521
Breast pump collection and storage supplies for home use without a prescription
X
Not defined as DME
52522
Breast pump collection and storage supplies for home use with a prescription
X
Not defined as DME
52523
Breast pump collection and storage supplies for home use with a prescription paid for by Medicare
X
Not defined as DME
52524
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare
X
Not defined as DME
52525
Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid
X
Not defined as DME
52526
Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicaid
X
Not defined as DME
52530
Breast pump kit, not for home use, without a prescription
X
Not defined as DME
52531
Breast pump kit, not for home use, with a prescription
X
Not defined as DME
52532
Breast pump kit, not for home use, with a prescription paid for by Medicare
X
Not defined as DME
52534
Breast pump kit, not for home use, with a prescription reimbursed by Medicare
X
Not defined as DME
52535
Breast pump kit, not for home use, with a prescription paid for by Medicaid
X
Not defined as DME
52536
Breast pump kit, not for home use, with a prescription reimbursed by Medicaid
X
Not defined as DME
52537
Breast pump kit for home use without a prescription
X
Not defined as DME
52538
Breast pump kit for home use with a prescription
X
Not defined as DME
52539
Breast pump kit for home use with a prescription paid for by Medicare
X
Not defined as DME
52540
Breast pump kit for home use with a prescription reimbursed by Medicare
X
Not defined as DME
52541
Breast pump kit for home use with a prescription paid for by Medicaid
X
Not defined as DME
52542
Breast pump kit for home use with a prescription reimbursed by Medicaid
X
Not defined as DME
52543
Repair and replacement parts for breast pump kit which are for single patient use
X
Not defined as DME
Reference Number
Mobility enhancing equipment (indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
53010
Mobility enhancing equipment without a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
53020
Mobility enhancing equipment with a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
53030
Mobility enhancing equipment with a prescription paid for by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
53040
Mobility enhancing equipment with a prescription reimbursed by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
53050
Mobility enhancing equipment with a prescription paid for by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
53060
Mobility enhancing equipment with a prescription reimbursed by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
Reference Number
Prosthetic devices (indicate how the options are treated in your state)
Taxable
Exempt
Statute/Rule Cite
Comment
54010
Prosthetic devices without a prescription
X
No exemption
54020
Prosthetic devices with a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54030
Prosthetic devices with a prescription paid for by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54040
Prosthetic devices with a prescription reimbursed by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54050
Prosthetic devices with a prescription paid for by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54060
Prosthetic devices with a prescription reimbursed by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54070
Corrective eyeglasses without a prescription
X
No exemption
54080
Corrective eyeglasses with a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54090
Corrective eyeglasses with a prescription paid for by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54100
Corrective eyeglasses with a prescription reimbursed by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54110
Corrective eyeglasses with a prescription paid for by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54120
Corrective eyeglasses with a prescription reimbursed by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54130
Contact lenses without a prescription
X
No Exemption
54140
Contact lenses with a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54150
Contact lenses with a prescription paid for by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54160
Contact lenses with a prescription reimbursed by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54170
Contact lenses with a prescription paid for by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54180
Contact lenses with a prescription reimbursed by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54190
Hearing aids without a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54200
Hearing aids with a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54210
Hearing aids with a prescription paid for by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54220
Hearing aids with a prescription reimbursed by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54230
Hearing aids with a prescription paid for by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54240
Hearing aids with a prescription reimbursed by Medicaid.
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54250
Dental prosthesis without a prescription
X
No Exemption
54260
Dental prosthesis with a prescription
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54270
Dental prosthesis with a prescription paid for by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54280
Dental prosthesis with a prescription reimbursed by Medicare
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54290
Dental prosthesis with a prescription paid for by Medicaid
X
44-18-30(11) & Regulation 280-RICR-20-70-38
54300
Dental prosthesis with a prescription reimbursed by Medicaid
