R.I. Gen. Laws § 44-18.1-5
Notice for state tax changes
Redline — November 1, 2021 → current.View current text →
Current — November 1, 2022
As of November 1, 2021
(1) Each member state shall lessen the difficulties faced by sellers when there is a change in a state sales or use tax rate or base by making a reasonable effort to do all of the following: Provide sellers with as much advance notice as practicable of a rate change.
(1) Each member state shall lessen the difficulties faced by sellers when there is a change in a state sales or use tax rate or base by making a reasonable effort to do all of the following: Provide sellers with as much advance notice as practicable of a rate change.
(2) Limit the effective date of a rate change to the first day of a calendar quarter.
(2) Limit the effective date of a rate change to the first day of a calendar quarter.
(3) Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations.
(3) Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations.
(4) Failure of a seller to receive notice or failure of a member state to provide notice or limit the effective date of a rate change shall not relieve the seller of its obligation to collect sales or use taxes for that member state.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.