R.I. Gen. Laws § 44-18-12.1 — “Additional measure subject to tax”

Also included in the measure subject to tax under this chapter is the total amount
charged for the furnishing or distributing of electricity, natural gas, artificial
gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio
message service, community antenna television, subscription television, and cable
television service; provided, that the measure of tax in regard to telecommunications
service is the total consideration received for the service as defined in § 44-18-7(9); provided, that in order to prevent multistate taxation of all telecommunications
service, any taxpayer is allowed a credit or refund of sales tax upon presenting proof
that a tax has been paid to another state to which the tax is properly due for the
identical service taxed under this chapter. Furthermore, included in the measure of
tax is the total amount charged for the rental of living quarters in any hotel, rooming
house, or tourist camp.