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. - § 44-18.1-1. Adoption of 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 §...

Section 44-18.1-2. - State level administration. - § 44-18.1-2. State level administration. Each member state shall provide...

Section 44-18.1-3. - State and local tax bases. - § 44-18.1-3. State and local tax bases. Through December 31,...

Section 44-18.1-4. - Seller registration. - § 44-18.1-4. Seller registration. Each member state shall participate in...

Section 44-18.1-5. - Notice for state tax changes. - § 44-18.1-5. Notice for state tax changes. (A) Each member...

Section 44-18.1-6. - Local rate and boundary changes. - § 44-18.1-6. Local rate and boundary changes. Each member state...

Section 44-18.1-7. - Relief from certain liability. - § 44-18.1-7. Relief from certain liability. Each member state shall...

Section 44-18.1-8. - Database requirements and exceptions. - § 44-18.1-8. Database requirements and exceptions. (A) The electronic databases...

Section 44-18.1-9. - State and local tax rates. - § 44-18.1-9. State and local tax rates. (A) No member...

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

Section 44-18.1-11. - General sourcing rules. - § 44-18.1-11. General sourcing rules. (A) The retail sale, excluding...

Section 44-18.1-12. - General sourcing definitions. - § 44-18.1-12. General sourcing definitions. For the purposes of §...

Section 44-18.1-13. - Repealed. - § 44-18.1-13. Repealed. History of Section.P.L. 2006, ch. 246, art....

Section 44-18.1-14. - Direct mail sourcing. - § 44-18.1-14. Direct mail sourcing. (A) Notwithstanding § 44-18.1-11, a...

Section 44-18.1-15. - Telecommunication sourcing rule. - § 44-18.1-15. Telecommunication sourcing rule. (A) Except for the defined...

Section 44-18.1-16. - Telecommunication sourcing definitions. - § 44-18.1-16. Telecommunication sourcing definitions. For the purpose of §§...

Section 44-18.1-17. - Enactment of exemptions. - § 44-18.1-17. Enactment of exemptions. (a) For the purpose of...

Section 44-18.1-18. - Administration of exemptions. - § 44-18.1-18. Administration of exemptions. (A) Each member state shall...

Section 44-18.1-19. - Uniform tax returns. - § 44-18.1-19. Uniform tax returns. Each member state shall: (A)...

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

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

Section 44-18.1-22. - Confidentiality and privacy protections under Model 1. - § 44-18.1-22. Confidentiality and privacy protections under Model 1. (A)...

Section 44-18.1-23. - Sales tax holidays. - § 44-18.1-23. Sales tax holidays. (A) If a member state...

Section 44-18.1-24. - Caps and thresholds. - § 44-18.1-24. Caps and thresholds. (A) Each member state shall:...

Section 44-18.1-25. - Rounding rule. - § 44-18.1-25. Rounding rule. (A) After December 31, 2005, each...

Section 44-18.1-26. - Customer refund procedures. - § 44-18.1-26. Customer refund procedures. (A) These customer refund procedures...

Section 44-18.1-27. - Direct pay permits. - § 44-18.1-27. Direct pay permits. Each member state shall provide...

Section 44-18.1-28. - Library of definitions. - § 44-18.1-28. Library of definitions. Each member state shall utilize...

Section 44-18.1-29. - Taxability matrix. - § 44-18.1-29. Taxability matrix. (A) To ensure uniform application of...

Section 44-18.1-30. - Effective date for rate changes. - § 44-18.1-30. Effective date for rate changes. Each member state...

Section 44-18.1-31. - Bundled transactions. - § 44-18.1-31. Bundled transactions. (A) A member state shall adopt...

Section 44-18.1-32. - Seller participation. - § 44-18.1-32. Seller participation. (A) The member states shall provide...

Section 44-18.1-33. - Amnesty for registration. - § 44-18.1-33. Amnesty for registration. (A) Subject to the limitations...

Section 44-18.1-34. - Method of remittance. - § 44-18.1-34. Method of remittance. When registering, the seller may...

Section 44-18.1-35. - Registration by an agent. - § 44-18.1-35. Registration by an agent. A seller may be...

Section 44-18.1-36. - Monetary allowance under Model 1. - § 44-18.1-36. Monetary allowance under Model 1. (A) Each member...

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

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