Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 46 - Computers and Related Systems (280-RICR-20-70-46)
Section 280-RICR-20-70-46.6 - Computer Hardware
Universal Citation: 280 RI Code of Rules 20 70 46.6
Current through September 18, 2024
The sale to a consumer of a computer and its related components is taxable when delivered to a customer in this state. The rental of a computer and its related components, including terminal equipment (hardware) which is physically located in this state, is taxable.
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