Rhode Island Salt Water Disposal Lease (Maintained by Rentals)
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How to fill out Salt Water Disposal Lease (Maintained By Rentals)?
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FAQ
Motor vehicle excise taxes are considered gross receipts and are subject to sales and use tax under a lease.
The law provides generally for a tax on the sales at retail of tangible personal property, certain public utility services, and curtained enumerated services. Note that any sale is a retail sale if the property sold is not to be resold in the regular course of business.
The receipts or proceeds derived from the rental or lease of tangible personal property are subject to sales and use taxes. The tax shall be computed on the gross amount of the lease or rental without any allowance for service, maintenance, insurance, property taxes, etc., whether paid by the lessor or lessee.
Landowners should consider consulting with a local mineral rights expert when it comes to reviewing the quality of a lease offer to determine if it is mutually beneficial- LandGate can refer mineral owners to a local expert. There are many factors that influence the calculation of mineral worth.
A business selling, renting, or leasing tangible personal property at retail must collect the sales tax. Any vendor with a business location in Rhode Island or leases tangible personal property is required to collect and remit Rhode Island sales and use tax.
Rhode Island imposes a 7 percent sales tax on the sale of most tangible items. However, the state offers exemptions on a range of goods and services, as well as for certain organizations and types of sales. Common exempt goods include clothing and footwear, food, and medical items.