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Tax Law

Rhode Island passes SSUTA legislation

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 and specified digital products. It also clarifies the definition of the “end-user” of a digital product. The Governor is expected to sign the cleanup legislation into law, which will take effect immediately.