§ 44-18.1-8. Database requirements and exceptions.
(A) The electronic databases provided for in § 44-18.1-6, subsections (D), (E), (F), and (G) shall be in a downloadable format approved by the governing board. The databases may be directly provided by the state or provided by a vendor as designated by the state. A database provided by a vendor as designated by a state shall be applicable to and subject to all provisions of §§ 44-18.1-6 and 44-18.1-7 and this section. These databases must be provided at no cost to the user of the database.
(B) The provisions of § 44-18.1-6, subsections (F) and (G) do not apply when the purchased product is received by the purchaser at the business location of the seller.
(C) The databases provided by § 44-18.1-6, subsections (D), (E), (F), and (G) are not a requirement of a state prior to entering into the Agreement. A seller that did not have a requirement to register in a state prior to registering pursuant to this Agreement or a CSP shall not be required to collect sales or use taxes for a state until the first day of the calendar quarter commencing more than sixty days after the state has provided the databases required by § 44-18.1-6, subsections (D), (E) and (F).
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 - Repealed.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.