Monday, April 17, 2017

Two new declaratory rulings

The Rhode Island Division of Taxation has posted 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 annual subscription, or as a free one-month trial. To view the ruling, click here.
  • 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, click here.

To see all declaratory rulings, click hereTo learn more about declaratory rulings in general, click here.