Administrative Hearing was recently held to allow a plumbing contractor to present evidence and arguments against an assessment for nonpayment of use tax on purchases of trucks and tools used to perform business activities. The plumbing contractor did not appear at the hearing to defend his position so the Hearing Officer followed the assessment of the Division of Taxation, along with state law and regulations, which state that all purchases for construction contracts are subject to tax and all vehicles purchased by a Rhode Island resident, for use by a business in Rhode Island, are subject to the use tax. (Administrative Hearing Decision No. 2003-12, Rhode Island Division of Taxation, December 12, 2003)