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    • California—Corporate Income Tax: Apportionment Regulation Updated
    • California—Multiple Taxes: Low Income Housing Credit Provisions Amended
    • California—Sales and Use Tax: Limited Tax Exclusion for Pawnbrokers Extended Through December 31, 2031
    • District of Columbia—Multiple Taxes: Sales Tax Increase Delayed, Decoupling Provision Readopted
    • Idaho—Multiple Taxes: Interest Rate on Tax Delinquencies and Refunds Set for 2027
    • Massachusetts—Motor Fuel Tax: Two Month Suspension For Gas And Diesel Tax Proposed
    • New Mexico—Tobacco Tax, Practice and Procedure: Rules Regarding New Regulations, Cigarette Taxes Amended
    • Oklahoma—Personal Income Tax: Electronic Filing Guide for Software Developers Issued
    • Oklahoma—Personal Income Tax: Electronic Filing Handbook Issued
    • Rhode Island—Sales and Use Tax: Report Generated through AI and Human Review was Taxable
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    State Tax Day - Current, S.10, Rhode Island—Sales and Use Tax: Report Generated through AI and Human Review was Taxable, (Sep 24, 2026)

    A report produced by artificial intelligence and human review to help communicate needs of neurodivergent individuals to schools and other settings was subject to Rhode Island sales and use tax as a product of vendor-hosted prewritten computer softwa ...

    A report produced by artificial intelligence and human review to help communicate needs of neurodivergent individuals to schools and other settings was subject to Rhode Island sales and use tax as a product of vendor-hosted prewritten computer software.

    Here, the company sold access to software that allowed customers to provide information for, and obtain via an online dashbord, the report. The access was to a set of coded instructions designed to cause automatic data processing equipment to perform a task. Since the software was not designed for a specific purchaser, the report produced by the software was taxable.

    Ruling Request No. 2026-01, Rhode Island Division of Taxation, August 31, 2026, ¶201-175

    Other References:

    Explanations at ¶60-310

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