280-20-70 R.I. Code R. § 46.6
Current through June 20, 2024
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