§ 44-18.1-29. Taxability matrix.
(A) To ensure uniform application of terms defined in the Library of Definitions each member state shall complete a taxability matrix adopted by the governing board. The member state’s entries in the matrix shall be provided and maintained in a database that is in a downloadable format approved by the governing board. A member state shall provide notice of changes in the taxability of the products or services listed in the taxability matrix as required by the governing board.
(B) A member state shall relieve sellers and CSPs from liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or CSP relying on erroneous data provided by the member state in the taxability matrix.
History of Section.P.L. 2006, ch. 246, art. 30, § 12.
Structure Rhode Island General Laws
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 - Repealed.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.