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-20-70-34.9 - Furnishing, Rental or Leasing of Equipment
Universal Citation: 280 RI Code of Rules 20 70 34.9
Current through September 18, 2024
The furnishing, rental or leasing of all equipment pertaining to or incidental to the furnishing of telecommunications service is subject to the Rhode Island sales or use tax and is sourced to this state in accordance with R.I. Gen. Laws § 44-18.1-11.
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