Rhode Island § 44-18-12.1 § 44-18-12.1. "Additional measure subject to taxâ€�.

Rhode Island Statutes

§ 44-18-12.1 — § 44-18-12.1. "Additional measure subject to taxâ€�.

Rhode Island § 44-18-12.1

Title 44Taxation

Ch. 44-18Sales and Use Taxes â€” Liability and Computation

This text of Rhode Island § 44-18-12.1 (§ 44-18-12.1. "Additional measure subject to taxâ€�.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-18-12.1 (2026).

Text

§ 44-18-12.1. "Additional measure subject to taxâ€�.
Also included in the measure subject to tax under this chapter is the total amount
            charged for the furnishing or distributing of electricity, natural gas, artificial
            gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio
            message service, community antenna television, subscription television, and cable
            television service; provided, that the measure of tax in regard to telecommunications
            service is the total consideration received for the service as defined in § 44-18-7(9); provided, that in order to prevent multistate taxation of all telecommunications
            service, any taxpay

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§ 44-18-12.1. "Additional measure subject to taxâ€�.

Also included in the measure subject to tax under this chapter is the total amount charged for the furnishing or distributing of electricity, natural gas, artificial gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio message service, community antenna television, subscription television, and cable television service; provided, that the measure of tax in regard to telecommunications service is the total consideration received for the service as defined in § 44-18-7(9); provided, that in order to prevent multistate taxation of all telecommunications service, any taxpayer is allowed a credit or refund of sales tax upon presenting proof that a tax has been paid to another state to which the tax is properly due for the identical service taxed under this chapter. Furthermore, included in the measure of tax is the total amount charged for the rental of living quarters in any hotel, rooming house, or tourist camp.