R.I. Gen. Laws § 44-18.1-31 — Bundled transactions

(A) A member state shall adopt and utilize to determine tax treatment, the core definition
for a “bundled transaction”. See § 44-18-7.1(c).
(B) Member states are not restricted in their tax treatment of bundled transactions except
as otherwise provided in the Agreement. Member states are not restricted in their
ability to treat some bundled transactions differently from other bundled transactions.
(C) In the case of a bundled transaction that includes any of the following: telecommunication
service, ancillary service, internet access, or audio or video programming service:
(1) If the price is attributable to products that are taxable and products that are nontaxable,
the portion of the price attributable to the nontaxable products may be subject to
tax unless the provider can identify by reasonable and verifiable standards such portion
from its books and records that are kept in the regular course of business for other
purposes, including, but not limited to, non-tax purposes.
(2) If the price is attributable to products that are subject to tax at different tax
rates, the total price may be treated as attributable to the products subject to tax
at the highest tax rate unless the provider can identify by reasonable and verifiable
standards the portion of the price attributable to the products subject to tax at
the lower rate from its books and records that are kept in the regular course of business
for other purposes, including, but not limited to, non-tax purposes.