Computers and Related Systems


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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 46 Computers and Related Systems
Type of Filing Amendment
Regulation Status Inactive View Active Rule
Effective 10/01/2011 to 07/31/2018

Regulation Authority :

§§ 44-1-1 and 44-19-33

Purpose and Reason :

The purpose of this rule making process is to implement Chapters 44-18 and 44-19 of the Rhode Island General Laws, which imposes sales and use tax on certain computers, software and related systems. This regulation amends and supercedes regulation SU 09-25 promulgated January 1, 2010. This amendment shall take effect October 1, 2011

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.