Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 34 - Telecommunications Service (280-RICR-20-70-34)
Section 280-RICR-20-70-34.8 - Telecommunications Nonrecurring Charges

280 R.I. Code R. 280-RICR-20-70-34.8

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Current through December 26, 2024
Section 280-RICR-20-70-34.8 - Telecommunications Nonrecurring Charges

Telecommunications nonrecurring charges are included in the sales price and are subject to sales or use tax. Such services are sourced to the customer's place of primary use in accordance with R.I. Gen. Laws § 44-18.1-15.

280 R.I. Code R. 280-RICR-20-70-34.8