Rhode Island General Laws
Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement
Section 44-18.1-1.1. - “Member State” defined.

§ 44-18.1-1.1. “Member State” defined.
For the purposes of § 44-18.1, the term “member state” shall include the State of Rhode Island.
History of Section.P.L. 2006, ch. 246, art. 30, § 12.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement

Section 44-18.1-1. - Adoption of streamlined sales and use tax agreement — Regulations.

Section 44-18.1-1.1. - “Member State” defined.

Section 44-18.1-2. - State level administration.

Section 44-18.1-3. - State and local tax bases.

Section 44-18.1-4. - Seller registration.

Section 44-18.1-5. - Notice for state tax changes.

Section 44-18.1-6. - Local rate and boundary changes.

Section 44-18.1-7. - Relief from certain liability.

Section 44-18.1-8. - Database requirements and exceptions.

Section 44-18.1-9. - State and local tax rates.

Section 44-18.1-10. - Application of general sourcing rules and exclusions from the rules.

Section 44-18.1-11. - General sourcing rules.

Section 44-18.1-12. - General sourcing definitions.

Section 44-18.1-13. - Repealed.

Section 44-18.1-14. - Direct mail sourcing.

Section 44-18.1-15. - Telecommunication sourcing rule.

Section 44-18.1-16. - Telecommunication sourcing definitions.

Section 44-18.1-17. - Enactment of exemptions.

Section 44-18.1-18. - Administration of exemptions.

Section 44-18.1-19. - Uniform tax returns.

Section 44-18.1-20. - Uniform rules for remittances of funds.

Section 44-18.1-21. - Uniform rules for recovery of bad debts.

Section 44-18.1-22. - Confidentiality and privacy protections under Model 1.

Section 44-18.1-23. - Sales tax holidays.

Section 44-18.1-24. - Caps and thresholds.

Section 44-18.1-25. - Rounding rule.

Section 44-18.1-26. - Customer refund procedures.

Section 44-18.1-27. - Direct pay permits.

Section 44-18.1-28. - Library of definitions.

Section 44-18.1-29. - Taxability matrix.

Section 44-18.1-30. - Effective date for rate changes.

Section 44-18.1-31. - Bundled transactions.

Section 44-18.1-32. - Seller participation.

Section 44-18.1-33. - Amnesty for registration.

Section 44-18.1-34. - Method of remittance.

Section 44-18.1-35. - Registration by an agent.

Section 44-18.1-36. - Monetary allowance under Model 1.

Section 44-18.1-37. - Monetary allowance for Model 2 sellers.

Section 44-18.1-38. - Monetary allowance for Model 3 sellers and all other sellers.