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.

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.