Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 12 - Record Requirements (280-RICR-20-70-12)
Section 280-RICR-20-70-12.5 - Definitions

A. "Cloud computing" and/or "Cloud" means and includes any type of internet-based computing and/or remote server networking where computer services or resources such as servers, on-demand computing resources, data centers and processing tanks, centralized data storage and applications are networked and/or delivered to a business's computers and devices through the internet.

B. "Documents of entry" means and includes all initial source documents or papers that consummate the sale such as sales or purchase invoices or journals that would then flow to the income or deduction for reported tax purposes.

C. "Legibility" means the quality of a letter or numeral that enables the observer to identify it positively and quickly to the exclusion of all other letters or numerals.

D. "Point of sale (POS) system" means and includes all hardware and software used at the point a retail sale is completed, Database Management Systems, EDI technology, Machine-sensible records and similar systems. POS systems may be integrated with accounting modules, including general ledgers, accounts receivable, accounts payable, purchasing, and inventory control systems. When using POS systems, all sales and transactions are made through a computer system. The system records what is being sold, the selling price, and the quantity sold. It then calculates the total due, including tax, and how much change is due.