§ 44-18.2-1. Legislative findings. The general assembly finds and declares that: (1) The commerce clause of the United States Constitution prohibits states from imposing an undue burden on interstate commerce. (2) There has been an exponential expansion of online commerce and related technology, and due to the ready availability of sales and use tax collection […]
§ 44-18.2-10. Severability. If any provision of this chapter or the application thereof is held invalid, such invalidity shall not affect the provisions or applications of this chapter which can be given effect without the invalid provisions or applications. History of Section.P.L. 2017, ch. 302, art. 8, § 18.
§ 44-18.2-2. Definitions. For the purposes of this chapter: (1) “Division of taxation” means the Rhode Island department of revenue, division of taxation. The division may also be referred to in this chapter as the “division of taxation,” “tax division,” or “division.” (2) “In-state customer” means a person or persons who makes a purchase of […]
§ 44-18.2-3. Requirements for non-collecting retailers, referrers, and retail sale facilitators. (A) Except as otherwise provided below in § 44-18.2-4, beginning on the later of July 15, 2017, or two (2) weeks after the enactment of this chapter, and for each tax year thereafter prior to ninety (90) days after March 29, 2019, any non-collecting […]
§ 44-18.2-4. Exceptions for referrers and retail sale facilitators. (A)(i) Notwithstanding the provisions of § 44-18.2-3, no retail sale facilitator shall be required to comply with the provisions of § 44-18.2-3(H), for any sale where the retail sale facilitator within ninety (90) days of the date of the sale has been provided either: (1) A […]
§ 44-18.2-5. Penalties. Prior to ninety (90) days after March 29, 2019, any non-collecting retailer, referrer, or retail sale facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a total penalty of ten […]
§ 44-18.2-6. Other obligations. (A) Nothing in this section affects the obligation of any in-state customer to remit use tax as to any applicable transaction in which the seller, non-collecting retailer, retail sale facilitator, remote seller, marketplace seller, or marketplace facilitator has not collected and remitted the sales tax for said transaction. (B) Nothing in […]
§ 44-18.2-7. Rules and regulations — Forms. The tax administrator may promulgate rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. History of Section.P.L. 2017, ch. 302, art. 8, § 18.
§ 44-18.2-8. Enforcement. (A) General. The tax administrator shall administer and enforce this chapter and may require any facts and information to be reported that he or she may deem necessary to enforce the provisions of this chapter. (B) Examination of books and witnesses. For the purpose of ascertaining the correctness of any filing or […]
§ 44-18.2-9. Appeal. If the tax administrator issues a final determination hereunder, an appeal may be made pursuant to the provisions of chapter 19 of title 44. History of Section.P.L. 2017, ch. 302, art. 8, § 18.
