The state tax authority confirmed in Ruling Request No. 2023-01 that infrastructure as a service (IaaS), platform as a service (PaaS), and software as a service (SaaS) are all subject to sales and use tax as long as there is a charge to a Rhode Island customer for the use of the virtual infrastructure, platform, or for software that is accessed through the internet or on a vendor-hosted server.
Source: KPMG
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