Rhode Island Sales Tax on Optional Maintenance Contracts Rhode Island: Sales Tax Handbook

Rhode Island:

Are Optional Maintenance Contracts subject to sales tax?

While Rhode Island's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in Rhode Island, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Rhode Island.


General Optional Maintenance Contracts
EXEMPT
In the state of Rhode Island, the charge must be separately stated.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts
TAXABLE
Sales of parts purchased for use in performing service under optional maintenance contracts are subject to sales tax in Rhode Island.



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Source: http://www.salestaxhandbook.com/rhode-island/sales-tax-taxability/optional-maintenance-contracts