Telecommunications Service


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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 34 Telecommunications Service
Type of Filing Amendment
Regulation Status Inactive
Effective 01/01/2010 to 06/25/2018

Regulation Authority:

RIGL §44-1-1 et. seq. and 44-19-33

Purpose and Reason:

The purpose of this regulation is to implement Chapters 44-18 and 44-19 of the Rhode Island General Laws. These Chapters provide for Sales and Use Taxes Liability and Computation and Sales and Use Taxes Enforcement and Collection in regards to Telecommunications Service.