Rhode Island: Sales Tax Handbook
Are Pollution Control Equipment subject to sales tax?
While Rhode Island's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of pollution control equipment in Rhode Island. To learn more, see a full list of taxable and tax-exempt items in Rhode Island.
General Pollution Control Equipment
TAXABLE
In the state of Rhode Island, exemptions apply to tangible personal property which is incorporated into or used and consumed in the operation of an air or water pollution control facility; and to tangible personal property used or consumed in the operation of equipment, the exclusive function of which is the recycling, reuse, or recovery of materials from the treatment of hazardous waste generated by the taxpayer.
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