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<DIV>Hi, Everyone.</DIV>
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<DIV>The Division of Taxation this afternoon posted a Notice regarding complimentary drinks.</DIV>
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<DIV>Notice 2015-01 says that, under certain circumstances, a complimentary alcoholic beverage provided to a patron by a restaurant, bar, or similar type of establishment is not subject to Rhode Island sales tax.</DIV>
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<DIV>For more information, please use the following link:</DIV>
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<DIV><A href="http://go.usa.gov/3WRvA">http://go.usa.gov/3WRvA</A></DIV>
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<DIV>Thank you.</DIV>
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<DIV>-- Neil</DIV>
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<DIV>Neil Downing<BR>Chief Revenue Agent<BR>Rhode Island Division of Taxation<BR>One Capitol Hill<BR>Providence, R.I. 02908<BR> <BR><A href="mailto:Neil.Downing@tax.ri.gov">Neil.Downing@tax.ri.gov</A><BR> <BR>(401) 574-8115<BR></DIV></BODY></HTML>