On December 29, 2020, the Rhode Island Division of Taxation issued a declaratory ruling concerning the taxability of marketing analytic services using proprietary software and an online dashboard hosted on the taxpayer’s own servers. The software and services help customers develop advertising services and evaluate the effectiveness of advertising. According to the Division, the taxpayer’s sales are subject to sales and use tax because the software is taxable vendor-hosted prewritten computer software and the analytic service is inseparably intertwined with the taxable software.