280-20-70 R.I. Code R. § 34.10
Current through June 20, 2024
Effective August 2, 2002, for purposes of Rhode Island sales and use tax, the provisions of the federal Mobile Telecommunications Sourcing Act ( P.L. 106-252 ) are adopted. Mobile telecommunications services that are deemed to be provided by the customer's home service provider are subject to tax if the customer's place of primary use is in Rhode Island regardless of where the mobile telecommunications services originate, terminate, or pass through.
280 R.I. Code R. § 280-RICR-20-70-34.10