The Rhode Island Division of Taxation has posted its latest declaratory ruling. Ruling No. 2026-01 was issued after a taxpayer requested a ruling regarding whether the reports it sells are subject to the Rhode Island sales and use tax. The taxpayer specifically sought responses to the following questions:
- Are Taxpayer’s reports subject to Rhode Island sales and use tax?
- If they are, under which category are they taxable (e.g., vendor-hosted prewritten computer software, specified digital product, etc.)?
- Does Taxpayer’s method of delivery (downloading the PDF from the dashboard) change the answer, as opposed to delivery by direct email?
Details are contained in Ruling No. 2026-01.
