This is a license to transmit audio-visual content. The license agreement is between the "channel-owner," who owns and operates an internet broadcast service, and the "content-owner."
Rhode Island Media Streaming Agreement
Category:
State:
Multi-State
Control #:
US-TC0612
Format:
Word;
PDF;
Rich Text
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FAQ
(5) Custom Software ? The sale of custom software as defined above is not subject to tax. This includes any services incidental thereto and any modifications. If custom software sold to a single purchaser is later sold to others, the later sales are considered sales of prewritten software and are subject to tax.
California generally does not require sales tax on Software-as-a-Service.
In Rhode Island, SaaS is subject to sales tax, as are a wide range of digital goods and services. This means businesses that provide digital products may be required to collect and remit sales tax on these products.
Common exemptions Rhode Island imposes a 7 percent sales tax on the sale of most tangible items. However, the state offers exemptions on a range of goods and services, as well as for certain organizations and types of sales. Common exempt goods include clothing and footwear, food, and medical items.
