Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 46 - Computers and Related Systems (280-RICR-20-70-46)
Section 280-RICR-20-70-46.6 - Computer Hardware

280 R.I. Code R. 280-RICR-20-70-46.6

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Current through December 26, 2024
Section 280-RICR-20-70-46.6 - Computer Hardware

The sale to a consumer of a computer and its related components is taxable when delivered to a customer in this state. The rental of a computer and its related components, including terminal equipment (hardware) which is physically located in this state, is taxable.

280 R.I. Code R. 280-RICR-20-70-46.6