§ 44-18.1-1. Adoption of streamlined sales and use tax agreement — Regulations. Rhode Island adopts the Streamlined Sales And Use Tax Agreement as created on November 12, 2002 and amended, by the member states of the Streamlined Sales Tax Project. The entire Agreement is adopted by reference with the exception of articles III, IV and […]
§ 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.
§ 44-18.1-10. Application of general sourcing rules and exclusions from the rules. (A) Each member state shall agree to require sellers to source the retail sale of a product in accordance with § 44-18.1-11. The provisions of § 44-18.1-11 apply regardless of the characterization of a product as tangible personal property, a digital good, or […]
§ 44-18.1-11. General sourcing rules. (A) The retail sale, excluding lease or rental, of a product shall be sourced as follows: (1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location. (2) When the product is not received by the purchaser […]
§ 44-18.1-12. General sourcing definitions. For the purposes of § 44-18.1-11, subsection (A), the terms “receive” and “receipt” mean: (A) Taking possession of tangible personal property, (B) Making first use of services, or (C) Taking possession or making first use of digital goods, whichever comes first. The terms “receive” and “receipt” do not include possession […]
§ 44-18.1-13. Repealed. History of Section.P.L. 2006, ch. 246, art. 30, § 12; Repealed by P.L. 2007, ch. 6, § 5, effective March 14, 2007.
§ 44-18.1-14. Direct mail sourcing. (A) Notwithstanding § 44-18.1-11, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase a Direct Mail Form or information to show the jurisdictions to which the direct mail is delivered to recipients. (1) Upon […]
§ 44-18.1-15. Telecommunication sourcing rule. (A) Except for the defined telecommunication services in subsection (C), the sale of telecommunication service sold on a call-by-call basis shall be sourced to (i) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (ii) each level of taxing jurisdiction where the call either […]
§ 44-18.1-16. Telecommunication sourcing definitions. For the purpose of §§ 44-18.1-15 and 44-18-7, the following definitions apply: (A) “Air-to-Ground Radiotelephone service” means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. (B) “Call-by-call […]
§ 44-18.1-17. Enactment of exemptions. (a) For the purpose of this section and § 44-18.1-18, the following definitions apply: (1) Entity-Based Exemption. An exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based exemption. (2) Product-Based Exemption. An exemption […]
§ 44-18.1-18. Administration of exemptions. (A) Each member state shall observe the following provisions when a purchaser claims an exemption: (1) The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase as determined by the governing board. (2) A purchaser is not […]
§ 44-18.1-19. Uniform tax returns. Each member state shall: (A) Require that only one tax return for each taxing period for each seller be filed for the member state and all the taxing jurisdictions within the member state. (B) Require that returns be due no sooner than the twentieth day of the month following the […]
§ 44-18.1-2. State level administration. Each member state shall provide state level administration of sales and use taxes. The state level administration may be performed by a member state’s tax commission, department of revenue, or any other single entity designated by state law. Sellers are only required to register with, file returns with, and remit […]
§ 44-18.1-20. Uniform rules for remittances of funds. Each member state shall: (A) Require only one remittance for each return except as provided in this subsection. If any additional remittance is required, it may only be required from sellers that collect more than thirty thousand dollars in sales and use taxes in the member state […]
§ 44-18.1-21. Uniform rules for recovery of bad debts. Each member state shall use the following to provide a deduction for bad debts to a seller. To the extent a member state provides a bad debt deduction to any other party, the same procedures will apply. Each member state shall: (A) Allow a deduction from […]
§ 44-18.1-22. Confidentiality and privacy protections under Model 1. (A) The purpose of this section is to set forth the member states’ policy for the protection of the confidentiality rights of all participants in the system and of the privacy interests of consumers who deal with Model 1 sellers. (B) As used in this section, […]
§ 44-18.1-23. Sales tax holidays. (A) If a member state allows for temporary exemption periods, commonly referred to as sales tax holidays, the member state shall: (1) Not apply an exemption after December 31, 2003, unless the items to be exempted are specifically defined in the Agreement and the exemptions are uniformly applied to state […]
§ 44-18.1-24. Caps and thresholds. (A) Each member state shall: (1) Not have caps or thresholds on the application of state sales or use tax rates or exemptions that are based on the value of the transaction or item after December 31, 2005. A member state may continue to have caps and thresholds until that […]
§ 44-18.1-25. Rounding rule. (A) After December 31, 2005, each member state shall adopt a rounding algorithm that meets the following criteria: (1) Tax computation must be carried to the third decimal place, and (2) The tax must be rounded to a whole cent using a method that rounds up to the next cent whenever […]
§ 44-18.1-26. Customer refund procedures. (A) These customer refund procedures are provided to apply when a state allows a purchaser to seek a return of over-collected sales or use taxes from the seller. (B) Nothing in this section shall either require a state to provide, or prevent a state from providing, a procedure by which […]
