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-20-70-34.7 - Ancillary Services
Universal Citation: 280 RI Code of Rules 20 70 34.7
Current through September 18, 2024
The sale of ancillary services are subject to the Rhode Island sales or use tax in accordance with R.I. Gen. Laws § 44-18-7(9)(i). Ancillary services are sourced to the customer's place of primary use in accordance with R.I. Gen. Laws § 44-18.1-15
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
