Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 57 - Television Service, Telegraph, Water, Gas, Electricity, and Steam (280-RICR-20-70-57)
Section 280-RICR-20-70-57.5 - Definitions
Universal Citation: 280 RI Code of Rules 20 70 57.5
Current through September 18, 2024
A. "Subscription television" means television programming services provided to consumers for a fee via satellite transmission or any other means.
B. "Residential use" means that the exemption shall apply to multi-family residential premises including apartments, as well as single-family homes whether the heating fuel, electricity, gas or water is furnished to the landlord for all tenants or to the individual tenants.
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