[Ritaxpronews] Rhode Island Division of Taxation -- bundled transaction; cloud computing

[Downing, Neil (DOR)]

The Rhode Island Division of Taxation has posted on its website two new declaratory rulings. One involves a bundled transaction, the other involves cloud computing.

* Ruling 2017-01: A taxpayer requested a declaratory ruling to determine whether its product is exempt from Rhode Island sales and use tax - either as a paid monthly or paid annual subscription, or as a free one-month trial. To view the ruling, use the following link: http://www.tax.ri.gov/declaratoryrulings/r2017-01.php

* Ruling 2017-02: A taxpayer requested a declaratory ruling to determine whether sales of certain cloud computing services and fees are subject to Rhode Island sales tax. To view the ruling, use the following link:
http://www.tax.ri.gov/declaratoryrulings/r2017-02.php

To see all declaratory rulings:
http://www.tax.ri.gov/declaratoryrulings/

To learn more about declaratory rulings in general:
http://www.tax.ri.gov/regulations/other/dr03-01.php


Neil Downing
Chief Revenue Agent
Rhode Island Division of Taxation
One Capitol Hill
Providence, R.I. 02908

Email: Neil.Downing at tax.ri.gov<mailto:Neil.Downing at tax.ri.gov>
Phone: (401) 574-8115

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