Rhode Island

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In this episode of the SALT Shaker Podcast, host Chris Lee discusses four recent developments, which includes a New York State advisory opinion addressing the taxation of email services (TSB-A-20(30)S, July 14, 2020), an Iowa publication addressing the taxability of computer peripherals, a Rhode Island rule concerning the taxability of online hosted software related to…

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…

On June 18, Rhode Island’s legislature passed H 7532, which expands the state’s tax base to computer software and streaming entertainment to comply with the Streamlined Sales & Use Tax Agreement. The bill expands the definition of a taxable sale to include any license, lease, or rental of prewritten or vendor-hosted computer software…

By Maria Todorova and Charles Capouet

The Rhode Island Division of Taxation ruled that a monthly or annual membership fee that allowed customers to access various benefits associated with shopping on a taxpayer’s website—including discounted shipping benefits; streaming or downloading movies and music; photo storage; and access to games and in-game content—is subject to sales…

By Samantha Trencs and Madison Barnett

The Rhode Island Supreme Court held that a wind turbine owned by a non-utility private party was exempt from personal property tax under a manufacturing exemption because the turbine converted wind into electricity. The court rejected the taxing authority’s argument that the turbine was ineligible for the exemption because…

Yesterday, the Multistate Tax Commission kicked off its annual conference and committee meetings with meetings of the Audit and Nexus Committees. The MTC’s Audit program continues to grow by adding Iowa, Pennsylvania, Rhode Island and Delaware to the program during the last fiscal year. The MTC Nexus Committee is responsible for administering the National Nexus…