Section 280-RICR-20-70-34.6 - Telecommunications Service GenerallyA. The furnishing of telecommunications services for consideration is subject to the Rhode Island sales or use tax provided the service:1. sold on a call-by-call basis:a. originates and terminates in this state, orb. originates or terminates in this state and the service address is located in this state.2. sold on a basis other than call-by-call basis (as defined in R.I. Gen. Laws §§ 44-18-7.1 and 44-18.1-16 ) is sourced in accordance with R.I. Gen. Laws § 44-18.1-15.B. Rhode Island law allows a credit or refund of sales taxes upon presentation of proof of payment of the sales tax to another state to which the tax was properly due for the identical telecommunication service.280 R.I. Code R. § 280-RICR-20-70-34.6