Rhode Island § 44-18.1-31 § 44-18.1-31. Bundled transactions.

Rhode Island Statutes

§ 44-18.1-31 — § 44-18.1-31. Bundled transactions.

Rhode Island § 44-18.1-31

Title 44Taxation

Ch. 44-18.1Adoption of the Streamlined Sales and Use Tax Agreement

This text of Rhode Island § 44-18.1-31 (§ 44-18.1-31. Bundled transactions.) 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 § 44-18.1-31 (2026).

Text

§ 44-18.1-31. Bundled transactions.
(A) A member state shall adopt and utilize to determine tax treatment, the core definition
            for a "bundled transactionâ€�. See § 44-18-7.1(c).
         
(B) Member states are not restricted in their tax treatment of bundled transactions except
            as otherwise provided in the Agreement. Member states are not restricted in their
            ability to treat some bundled transactions differently from other bundled transactions.
         
(C) In the case of a bundled transaction that includes any of the following: telecommunication
            service, ancillary service, internet access,

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§ 44-18.1-31. Bundled transactions.

(A) A member state shall adopt and utilize to determine tax treatment, the core definition for a "bundled transactionâ€�. See § 44-18-7.1(c).

(B) Member states are not restricted in their tax treatment of bundled transactions except as otherwise provided in the Agreement. Member states are not restricted in their ability to treat some bundled transactions differently from other bundled transactions.

(C) In the case of a bundled transaction that includes any of the following: telecommunication service, ancillary service, internet access, or audio or video programming service:

(1) If the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products may be subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, non-tax purposes.

(2) If the price is attributable to products that are subject to tax at different tax rates, the total price may be treated as attributable to the products subject to tax at the highest tax rate unless the provider can identify by reasonable and verifiable standards the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, non-tax purposes.