Telecommunications Service (280-RICR-20-70-34)


280-RICR-20-70-34 ACTIVE RULE

My Page Title

34.1Purpose

34.2Authority

34.3Application

34.4Severability

34.5Definitions

34.6Telecommunications Service Generally

34.7Ancillary Services

34.8Telecommunications Nonrecurring Charges

34.9Furnishing, Rental or Leasing of Equipment

34.10Mobile Telecommunications

34.11E-911 Surcharge


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)
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.

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.