§ 44-18-12.1 - "Additional measure subject to tax".
SECTION 44-18-12.1
§ 44-18-12.1 "Additional measure subjectto tax". – Also included in the measure subject to tax under this chapter is the totalamount 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, subscriptiontelevision, and cable television service; provided, that the measure of tax inregard to telecommunications service is the total consideration received forthe service as defined in § 44-18-7(9); provided, that in order to preventmultistate taxation of all telecommunications service, any taxpayer is alloweda credit or refund of sales tax upon presenting proof that a tax has been paidto another state to which the tax is properly due for the identical servicetaxed under this chapter. Furthermore, included in the measure of tax is thetotal amount charged for the rental of living quarters in any hotel, roominghouse, or tourist camp.