§ 44-58-2. Legislative findings and intent — Legislative declaration.
The general assembly finds and declares as follows:
(1) State and local tax systems should treat transactions in a competitively neutral manner.
(2) A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty.
(3) Remote sellers should not receive preferential tax treatment at the expense of local “main street” merchants, nor should those vendors be burdened with special, discriminatory, or multiple taxes.
(4) The state should simplify sales and use taxes to reduce the administrative burden of collection.
(5) While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates or interference.
History of Section.P.L. 2000, ch. 181, § 1.
Structure Rhode Island General Laws
Chapter 44-58 - Streamlined Sales Tax System
Section 44-58-1. - Short title.
Section 44-58-2. - Legislative findings and intent — Legislative declaration.
Section 44-58-3. - “Tax administrator” defined.
Section 44-58-4. - Legislative authorization to enter into multi-state discussions.
Section 44-58-6. - Confidentiality of taxpayer information.
Section 44-58-7. - Legislative oversight.
Section 44-58-8. - Final report to the governor and the legislature.