reglab/housing_qa huggingface dataset:
RI Gen L § 44-18.1-1 (2021)
2021 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 — 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 VI which are adopted as set out in this chapter. The tax administrator shall promulgate rules and regulations necessary to be in compliance with the provisions of this Agreement.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-1.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-1.1 - "Member State" defined.

§ 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.
RI Gen L § 44-18.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-2 - State level administration.

§ 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 funds to the state level authority. Each member state shall provide for collection of any local taxes and distribution of them to the appropriate taxing jurisdictions. Each member state shall conduct, or authorize others to conduct on its behalf, all audits of the sellers registered under the Agreement for that state's tax and the tax of its local jurisdictions, and local jurisdictions shall not conduct independent sales or use tax audits of sellers registered under the Agreement.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-3 - State and local tax bases.

§ 44-18.1-3. State and local tax bases.Through December 31, 2005, if a member state has local jurisdictions that levy a sales or use tax, all local jurisdictions in the state shall have a common tax base. After December 31, 2005, the tax base for local jurisdictions shall be identical to the state tax base unless otherwise prohibited by federal law. This section does not apply to sales or use taxes levied on the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-4 - Seller registration.

§ 44-18.1-4. Seller registration.Each member state shall participate in an online sales and use tax registration system in cooperation with the other member states. Under this system:(A) A seller registering under the Agreement is registered in each of the member states.(B) The member states agree not to require the payment of any registration fees or other charge for a seller to register in a state in which the seller has no legal requirement to register.(C) A written signature from the seller is not required.(D) An agent may register a seller under uniform procedures adopted by the member states.(E) A seller may cancel its registration under the system at any time under uniform procedures adopted by the governing board. Cancellation does not relieve the seller of its liability for remitting to the proper states any taxes collected.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-5 - Notice for state tax changes.

§ 44-18.1-5. Notice for state tax changes.(A) 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:(1) 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.(3) Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations.(B) 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.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-7 - Relief from certain liability.

§ 44-18.1-7. Relief from certain liability.Each member state shall relieve sellers and CSPs using databases pursuant to subsections (F), (G) and (H) of § 44-18-1.6 from liability to the member state and local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller or CSP relying on erroneous data provided by a member state on tax rates, boundaries, or taxing jurisdiction assignments. After providing adequate notice as determined by the governing board, a member state that provides an address-based database for assigning taxing jurisdictions pursuant to § 44-18.1-6, subsection (G) or (H) may cease providing liability relief for errors resulting from the reliance on the database provided by the member state under the provisions of § 44-18.1-6, subsection (F). If a seller demonstrates that requiring the use of the address-based database would create an undue hardship, a member state and the governing board may extend the relief from liability to such seller for a designated period of time.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-8 - Database requirements and exceptions.

§ 44-18.1-8. Database requirements and exceptions.(A) The electronic databases provided for in § 44-18.1-6, subsections (D), (E), (F), and (G) shall be in a downloadable format approved by the governing board. The databases may be directly provided by the state or provided by a vendor as designated by the state. A database provided by a vendor as designated by a state shall be applicable to and subject to all provisions of §§ 44-18.1-6 and 44-18.1-7 and this section. These databases must be provided at no cost to the user of the database.(B) The provisions of § 44-18.1-6, subsections (F) and (G) do not apply when the purchased product is received by the purchaser at the business location of the seller.(C) The databases provided by § 44-18.1-6, subsections (D), (E), (F), and (G) are not a requirement of a state prior to entering into the Agreement. A seller that did not have a requirement to register in a state prior to registering pursuant to this Agreement or a CSP shall not be required to collect sales or use taxes for a state until the first day of the calendar quarter commencing more than sixty days after the state has provided the databases required by § 44-18.1-6, subsections (D), (E) and (F).History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-9 - State and local tax rates.

§ 44-18.1-9. State and local tax rates.(A) No member state shall have multiple state sales and use tax rates on items of personal property or services after December 31, 2005, except that a member state may impose a single additional rate, which may be zero, on food and food ingredients and drugs as defined by state law pursuant to the Agreement.(B) A member state that has local jurisdictions that levy a sales or use tax shall not have more than one local sales tax rate or more than one local use tax rate per local jurisdiction. If the local jurisdiction levies both a sales tax and use tax, the local rates must be identical.(C) The provisions of this section do not apply to sales or use taxes levied on electricity, piped natural or artificial gas, or other heating fuels delivered by the seller, or the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes, or mobile homes.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|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 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 a service. The provisions of § 44-18.1-11 only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.(B) Section 44-18.1-11 does not apply to sales or use taxes levied on the following:(1) The retail sale or transfer of watercraft, modular homes, manufactured homes, or mobile homes. These items must be sourced according to the requirements of each member state.(2) The retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment, as defined in § 44-18.1-11, subsection (D). The retail sale of these items shall be sourced according to the requirements of each member state, and the lease or rental of these items must be sourced according to § 44-18.1-11, subsection (C).(3) Telecommunications services, as set out in § 44-18.1-16, shall be sourced in accordance with § 44-18.1-15.(4) Until December 31, 2007, florist sales as defined by each member state. Prior to this date, these items must be sourced according to the requirements of each member state.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-12 - General sourcing definitions.

§ 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 by a shipping company on behalf of the purchaser.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-13 - Repealed.

§ 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.
RI Gen L § 44-18.1-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-14 - Direct mail sourcing.

§ 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 receipt of the Direct Mail Form, the seller is relieved of all obligations to collect, pay, or remit the applicable tax and the purchaser is obligated to pay or remit the applicable tax on a direct pay basis. A Direct Mail Form shall remain in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing.(2) Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller is relieved of any further obligation to collect tax on any transaction where the seller has collected tax pursuant to the delivery information provided by the purchaser.(B) If the purchaser of direct mail does not have a direct pay permit and does not provide the seller with either a Direct Mail Form or delivery information, as required by subsection (A) of this section, the seller shall collect the tax according to § 44-18.1-11, subsection (A)(5). Nothing in this paragraph shall limit a purchaser's obligation for sales or use tax to any state to which the direct mail is delivered.(C) If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a Direct Mail Form or delivery information to the seller.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-15 - Telecommunication sourcing rule.

§ 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 originates or terminates and in which the service addressed is also located.(B) Except for the defined telecommunication services in subsection (C), a sale of telecommunications services sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.(C) The sale of the following telecommunication services shall be sourced to each level of taxing jurisdiction as follows:(1) A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service, is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act.(2) A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either (i) the seller's telecommunications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.(3) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with § 44-18.1-11. Provided however, in the case of a sale of a prepaid wireless calling service, the rule provided in § 44-18.1-11, subsection (A)(5) shall include as an option the location associated with the mobile telephone number.(4) A sale of a private communication service is sourced as follows:(a) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.(b) Service where all customer termination points are located entirely within one jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located.(c) Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent in each level of jurisdiction in which the customer channel termination points are located.(d) Service for segments of a channel located in more than one jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-19 - Uniform tax returns.

§ 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 month in which the transaction occurred.(C) Allow any Model 1, Model 2, or Model 3 seller to submit its sales and use tax returns in a simplified format that does not include more data fields than permitted by the governing board. A member state may require additional informational returns to be submitted not more frequently than every six months under a staggered system developed by the governing board.(D) Allow any seller that is registered under the Agreement, which does not have a legal requirement to register in the member state, and is not a Model 1, 2, or 3 seller, to submit its sales and use tax returns as follows:(1) Upon registration, a member state shall provide to the seller the returns required by that state.(2) A member state may require a seller to file a return anytime within one year of the month of initial registration, and future returns may be required on an annual basis in succeeding years.(3) In addition to the returns required in subsection (D)(2), a member state may require sellers to submit returns in the month following any month in which they have accumulated state and local tax funds for the state in the amount of one thousand dollars or more.(E) Participate with other member states in developing a more uniform sales and use tax return that, when completed, would be available to all sellers.(F) Require, at each member state's discretion, all Model 1, 2, and 3 sellers to file returns electronically. It is the intent of the member states that all member states have the capability of receiving electronically filed returns.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-20 - Uniform rules for remittances of funds.

§ 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 during the preceding calendar year as provided herein. The state shall allow the amount of any additional remittance to be determined through a calculation method rather than actual collections. Any additional remittances shall not require the filing of an additional return.(B) Require, at each member state's discretion, all remittances from sellers under Models 1, 2, and 3 to be remitted electronically.(C) Allow for electronic payments by both ACH Credit and ACH Debit.(D) Provide an alternative method for making "same day" payments if an electronic funds transfer fails.(E) Provide that if a due date falls on a legal banking holiday in a member state, the taxes are due to that state on the next succeeding business day.(F) Require that any data that accompanies a remittance be formatted using uniform tax type and payment type codes approved by the governing board.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-21 - Uniform rules for recovery of bad debts.

§ 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 taxable sales for bad debts. Any deduction taken that is attributed to bad debts shall not include interest.(B) Utilize the federal definition of "bad debt" in 26 U.S.C. § 166 as the basis for calculating bad debt recovery. However, the amount calculated pursuant to 26 U.S.C. § 166 shall be adjusted to exclude: financing charges or interest; sales or use taxes charged on the purchase price; uncollectable amounts on property that remain in the possession of the seller until the full purchase price is paid; expenses incurred in attempting to collect any debt, and repossessed property.(C) Allow bad debts to be deducted on the return for the period during which the bad debt is written off as uncollectable in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection, a claimant who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectable in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant was required to file a federal income tax return.(D) Require that, if a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected must be paid and reported on the return filed for the period in which the collection is made.(E) Provide that, when the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, a refund claim may be filed within the member state's otherwise applicable statute of limitations for refund claims; however, the statute of limitations shall be measured from the due date of the return on which the bad debt could first be claimed.(F) Where filing responsibilities have been assumed by a CSP, allow the service provider to claim, on behalf of the seller, any bad debt allowance provided by this section. The CSP must credit or refund the full amount of any bad debt allowance or refund received to the seller.(G) Provide that, for the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account are applied first proportionally to the taxable price of the property or service and the sales tax thereon, and secondly to interest, service charges, and any other charges.(H) In situations where the books and records of the party claiming the bad debt allowance support an allocation of the bad debts among the member states, permit the allocation.History of Section.P.L. 2006, ch. 246, art. 30, § 12.