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Tax Law

Rhode Island Expands Sales Tax Base to Software, Digital Downloads

On June 24, the Rhode Island Governor signed into law S2650 Substitute A, which expands the state’s sales tax base to computer software and specified digital products, including digital audio-visual works, digital audio works, and digital books. The law also clarifies the definition of the “end-user” of a digital product in order to comply with the Streamlined Sales & Use Tax Agreement. The act is immediately effective.