Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 46 - Computers and Related Systems (280-RICR-20-70-46) › Section 280-RICR-20-70-46.5 - Definitions

Current through June 14, 2024
A. "Canned software" - See Prewritten
				 computer software.
B. "Computer"
				 means an electronic device that accepts information in digital or similar form
				 and manipulates it for a result based on a sequence of instructions, and shall
				 include but is not limited to desk top computers, laptop computers, smart
				 phones, and other similar devices.
C. "Computer hardware" means the physical
				 components of a computer system.
D.
				 "Computer software" means a set of coded instructions designed to cause a
				 computer or automatic data processing equipment to perform a task.
E. "Computer software maintenance contract"
				 means a contract that obligates a vendor of computer software to provide a
				 customer with future updates or upgrades to computer software, support services
				 with respect to prewritten computer software, or both.
F. "Custom software" means a program created
				 specifically for one user and prepared to the special order of that
				 user.
G. "Delivered electronically"
				 means delivered to the purchaser by means other than tangible storage
				 media.
H. "Electronic" means
				 relating to technology having electrical, digital, magnetic, wireless, optical,
				 electromagnetic, or similar capabilities.
I. "License" means the right to use, copy or
				 access software.
J. "Load and
				 leave" means delivery to the purchaser by use of a tangible storage media where
				 the tangible storage media is not physically transferred to the
				 purchaser.
K. "Prewritten computer
				 software" means computer software, including prewritten upgrades, which is not
				 designed and developed by the author or other creator to the specifications of
				 a specific purchaser. The combining of two or more prewritten computer software
				 programs or prewritten portions thereof does not cause the combination to be
				 other than prewritten computer software. Prewritten computer software includes
				 software designed and developed by the author or other creator to the
				 specifications of a specific purchaser when it is sold to a person other than
				 the specific purchaser. Where a person modifies or enhances computer software
				 of which the person is not the author or creator, the person shall be deemed to
				 be the author or creator only of such person's modifications or enhancements.
				 Prewritten computer software or a prewritten portion thereof that is modified
				 or enhanced to any degree, where such modification or enhancement is designed
				 and developed to the specifications of a specific purchaser, remains prewritten
				 computer software; provided, however, that where there is a reasonable,
				 separately stated charge or an invoice or other statement of the price given to
				 the purchaser for such modification or enhancement, such modification or
				 enhancement shall not constitute "prewritten computer software."
L. "Specified digital products" means
				 electronically transferred:
1. "Digital
				 audio-visual works" which means a series of related images which, when shown in
				 succession, impart an impression of motion, together with accompanying sounds,
				 if any.
2. "Digital audio works"
				 which means works that result from the fixation of a series of musical, spoken,
				 or other sounds, including ringtones. For purposes of the definition of
				 "digital audio works", "ringtones" means digitized sound files that are
				 downloaded onto a device and that may be used to alert the customer with
				 respect to a communication.
3.
				 "Digital books" which means works that are generally recognized in the ordinary
				 and usual sense as "books".