In the latest Administrative Decision, the issue addressed is whether the Taxpayer owes use tax on two (2) trucks purchased, one in 2018 and one in 2019, by the Taxpayer and if so, is a trade-in allowance allowed for trucks pursuant to R.I. Gen. Laws § 44-18-30(23). This issue also requires a determination of whether the Taxpayer was a bona fide nonresident of Rhode Island at the time of the purchase of the trucks.
Details are contained in Administrative Decision 2023-07.
