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-20-70-34.8 - Telecommunications Nonrecurring Charges
Universal Citation: 280 RI Code of Rules 20 70 34.8
Current through September 18, 2024
Telecommunications nonrecurring charges are included in the sales price and are subject to sales or use tax. Such services are sourced to the customer's place of primary use in accordance with R.I. Gen. Laws § 44-18.1-15.
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