Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 34 - Telecommunications Service (280-RICR-20-70-34)
Section 280-RICR-20-70-34.6 - Telecommunications Service Generally
Universal Citation: 280 RI Code of Rules 20 70 34.6
Current through September 18, 2024
A. 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, or
b.
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.
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