- An administrative hearing determined that an out-of-state corporation, which offers online subscriptions to extensive research databases, was providing taxable vendor-hosted prewritten computer software during the sales and use tax audit period from January 1, 2017, to December 31, 2019.
- The hearing officer concluded that subscribers were effectively purchasing a software product that enabled them to perform search and retrieval tasks on the corporation’s databases, thereby classifying it as taxable software rather than nontaxable digital data processing services.
- The ruling emphasized that the process of accessing and retrieving information through the software met Rhode Island’s criteria for taxable vendor-hosted prewritten computer software.
Source Deloitte
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