Computers and Related Systems (280-RICR-20-70-46)


280-RICR-20-70-46 ACTIVE RULE

My Page Title

46.1Purpose

46.2Authority

46.3Application

46.4Severability

46.5Definitions

46.6Computer Hardware

46.7Computer Software

46.8Maintenance Agreements

46.9Sourcing Transactions


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)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws Chapters 4-18 and 44-19

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.