Chapter

Adoption of the Streamlined Sales and Use Tax Agreement

R.I. Gen. Laws § 44-18.1-1— Adoption of streamlined sales and use tax agreement — Regulations
R.I. Gen. Laws § 44-18.1-1.1— “Member State” defined
R.I. Gen. Laws § 44-18.1-2— State level administration
R.I. Gen. Laws § 44-18.1-3— State and local tax bases
R.I. Gen. Laws § 44-18.1-4— Seller registration
R.I. Gen. Laws § 44-18.1-5— Notice for state tax changes
R.I. Gen. Laws § 44-18.1-6— Local rate and boundary changes
R.I. Gen. Laws § 44-18.1-7— Relief from certain liability
R.I. Gen. Laws § 44-18.1-8— Database requirements and exceptions
R.I. Gen. Laws § 44-18.1-9— State and local tax rates
R.I. Gen. Laws § 44-18.1-10— Application of general sourcing rules and exclusions from the rules
R.I. Gen. Laws § 44-18.1-11— General sourcing rules
R.I. Gen. Laws § 44-18.1-12— General sourcing definitions
R.I. Gen. Laws § 44-18.1-13— Repealed
R.I. Gen. Laws § 44-18.1-14— Direct mail sourcing
R.I. Gen. Laws § 44-18.1-15— Telecommunication sourcing rule
R.I. Gen. Laws § 44-18.1-16— Telecommunication sourcing definitions
R.I. Gen. Laws § 44-18.1-17— Enactment of exemptions
R.I. Gen. Laws § 44-18.1-18— Administration of exemptions
R.I. Gen. Laws § 44-18.1-19— Uniform tax returns
R.I. Gen. Laws § 44-18.1-20— Uniform rules for remittances of funds
R.I. Gen. Laws § 44-18.1-21— Uniform rules for recovery of bad debts
R.I. Gen. Laws § 44-18.1-22— Confidentiality and privacy protections under Model 1
R.I. Gen. Laws § 44-18.1-23— Sales tax holidays
R.I. Gen. Laws § 44-18.1-24— Caps and thresholds
R.I. Gen. Laws § 44-18.1-25— Rounding rule
R.I. Gen. Laws § 44-18.1-26— Customer refund procedures
R.I. Gen. Laws § 44-18.1-27— Direct pay permits
R.I. Gen. Laws § 44-18.1-28— Library of definitions
R.I. Gen. Laws § 44-18.1-29— Taxability matrix
R.I. Gen. Laws § 44-18.1-30— Effective date for rate changes
R.I. Gen. Laws § 44-18.1-31— Bundled transactions
R.I. Gen. Laws § 44-18.1-32— Seller participation
R.I. Gen. Laws § 44-18.1-33— Amnesty for registration
R.I. Gen. Laws § 44-18.1-34— Method of remittance
R.I. Gen. Laws § 44-18.1-35— Registration by an agent
R.I. Gen. Laws § 44-18.1-36— Monetary allowance under Model 1
R.I. Gen. Laws § 44-18.1-37— Monetary allowance for Model 2 sellers
R.I. Gen. Laws § 44-18.1-38— Monetary allowance for Model 3 sellers and all other sellers