reglab/housing_qa huggingface dataset:
RI Gen L § 44-18.1-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-24 - Caps and thresholds.

§ 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 date.(2) Not have caps that are based on the application of the rates unless the member state assumes the administrative responsibility in a manner that places no additional burden on the retailer.(B) Each member state that has local jurisdictions that levy a sales or use tax shall not place caps or thresholds on the application of local rates 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 date.(C) The provisions of this section do 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 or to instances where the burden of administration has been shifted from the retailer.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-25 - Rounding rule.

§ 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 the third decimal place is greater than four.(B) Each state shall allow sellers to elect to compute the tax due on a transaction on an item or an invoice basis, and shall allow the rounding rule to be applied to the aggregated state and local taxes. No member state shall require a seller to collect tax based on a bracket system.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-26 - Customer refund procedures.

§ 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 a purchaser may seek a refund directly from the state arising out of sales or use taxes collected in error by a seller from the purchaser. Nothing in this section shall operate to extend any person's time to seek a refund of sales or use taxes collected or remitted in error.(C) These customer refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had sixty days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request.(D) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller: (i) uses either a provider or a system, including a proprietary system, that is certified by the state; and (ii) has remitted to the state all taxes collected less any deductions, credits, or collection allowances.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-27 - Direct pay permits.

§ 44-18.1-27. Direct pay permits.Each member state shall provide for a direct pay authority that allows the holder of a direct. pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination of the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each state can set its own limits and requirements for the direct pay permit. The governing board shall advise member states when setting state direct pay limits and requirements, and shall consider use of the Model Direct Payment Permit Regulation as developed by the Task Force on EDI Audit and Legal Issues for Tax Administration.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-28 - Library of definitions.

§ 44-18.1-28. Library of definitions.Each member state shall utilize common definitions as provided in this section. The terms defined are set out in the Library of Definitions, in Appendix C of the Streamlined Sales and Use Tax Agreement. A member state shall adhere to the following principles:(A) If a term defined in the Library of Definitions appears in a member state's sales and use tax statutes or administrative rules or regulations, the member state shall enact of adopt the Library definition of the term in its statutes or administrative rules or regulations in substantially the same language as the Library definition.(B) A member state shall not use a Library definition in its sales or use tax statutes or administrative rules or regulations that is contrary to the meaning of the Library definition.(C) Except as specifically provided in § 44-18.1-16 and the Library of Definitions, a member state shall impose a sales or use tax on all products or services included within each definition or exempt from sales or use tax all products or services within each definition.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-29 - Taxability matrix.

§ 44-18.1-29. Taxability matrix.(A) To ensure uniform application of terms defined in the Library of Definitions each member state shall complete a taxability matrix adopted by the governing board. The member state's entries in the matrix shall be provided and maintained in a database that is in a downloadable format approved by the governing board. A member state shall provide notice of changes in the taxability of the products or services listed in the taxability matrix as required by the governing board.(B) A member state shall relieve sellers and CSPs from liability to the member state and its 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 the member state in the taxability matrix.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-30 - Effective date for rate changes.

§ 44-18.1-30. Effective date for rate changes.Each member state shall provide that the effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:(A) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date.(B) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-31 - Bundled transactions.

§ 44-18.1-31. Bundled transactions.(A) A member state shall adopt and utilize to determine tax treatment, the core definition for a "bundled transaction". See § 44-18-7.1(c).(B) Member states are not restricted in their tax treatment of bundled transactions except as otherwise provided in the Agreement. Member states are not restricted in their ability to treat some bundled transactions differently from other bundled transactions.(C) In the case of a bundled transaction that includes any of the following: telecommunication service, ancillary service, internet access, or audio or video programming service:(1) If the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products may be subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, non-tax purposes.(2) If the price is attributable to products that are subject to tax at different tax rates, the total price may be treated as attributable to the products subject to tax at the highest tax rate unless the provider can identify by reasonable and verifiable standards the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, non-tax purposes.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-32 - Seller participation.

§ 44-18.1-32. Seller participation.(A) The member states shall provide an online registration system that will allow sellers to register in all the member states.(B) By registering, the seller agrees to collect and remit sales and use taxes for all taxable sales into the member states, including member states joining after the seller's registration. Withdrawal or revocation of a member state shall not relieve a seller of its responsibility to remit taxes previously or subsequently collected on behalf of the state.(C) In member states where the seller has a requirement to register prior to registering under the Agreement, the seller may be required to provide additional information to complete the registration process or the seller may choose to register directly with those states.(D) A member state or a state that has withdrawn or been expelled shall not use registration with the central registration system and the collection of sales and use taxes in the member states as a factor in determining whether the seller has nexus with that state for any tax at any time.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-33 - Amnesty for registration.

§ 44-18.1-33. Amnesty for registration.(A) Subject to the limitations in this section.(1) A member state shall provide amnesty for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in the state in accordance with the terms of the Agreement, provided that the seller was not so registered in that state in the twelve-month period preceding the effective date of the state's participation in the Agreement.(2) The amnesty will preclude assessment for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in the state, provided registration occurs within twelve months of the effective date of the state's participation in the Agreement.(3) Amnesty similarly shall be provided by any additional state that joins the Agreement after the seller has registered.(B) The amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.(C) The amnesty is not available for sales or use taxes already paid or remitted to the state or to taxes collected by the seller.(D) The amnesty is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. Each member state shall toll its statute of limitations applicable to asserting a tax liability during this thirty-six month period.(E) The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.(F) A member state may allow amnesty on terms and conditions more favorable to a seller than the terms required by this section.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-34 - Method of remittance.

§ 44-18.1-34. Method of remittance.When registering, the seller may select one of the following methods of remittances or other method allowed by state law to remit the taxes collected:(A) MODEL 1, where a seller selects a CSP as an agent to perform all the seller's sales or use tax functions, other than the seller's obligation to remit tax on its own purchases.(B) MODEL 2, wherein a seller selects a CAS to use which calculates the amount of tax due on a transaction.(C) MODEL 3, wherein a seller utilizes its own proprietary automated sales tax system that has been certified as a CAS.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-35 - Registration by an agent.

§ 44-18.1-35. Registration by an agent.A seller may be registered by an agent. Such appointment shall be in writing and submitted to a member state if requested by the member state.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-36 - Monetary allowance under Model 1.

§ 44-18.1-36. Monetary allowance under Model 1.(A) Each member state shall provide a monetary allowance to a CSP in Model 1 in accordance with the terms of the contract between the governing board and the CSP. The details of the monetary allowance will be provided through the contract process. The governing board shall require that such allowance be funded entirely from money collected in Model 1.(B) The contract between the governing board and a CSP may base the monetary allowance to a CSP on one or more of the following:(1) A base rate that applies to taxable transactions processed by the CSP.(2) For a period not to exceed twenty-four months following a voluntary seller's registration through the Agreement's central registration process, a percentage of tax revenue generated for a member state by the voluntary seller for each member state for which the seller does not have a requirement to register to collect the tax.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-37 - Monetary allowance for Model 2 sellers.

§ 44-18.1-37. Monetary allowance for Model 2 sellers.The member states initially anticipate that they will provide a monetary allowance to sellers under Model 2 based on the following:(A) All sellers shall receive a base rate for a period not to exceed twenty-four months following the commencement of participation by a seller. The base rate will be set after the base rate has been established for Model 1. This allowance will be in addition to any discount afforded by each member state at the time.(B) The member states anticipate a monetary allowance to a Model 2 Seller based on the following:(1) For a period not to exceed twenty-four months following a voluntary seller's registration through the Agreement's central registration process, a percentage of tax revenue generated for a member state by the voluntary seller for each member state for which the seller does not have a requirement to register to collect the tax.(2) Following the conclusion of the twenty-four month period, a seller will only be entitled to a vendor discount afforded under each member state's law at the time the base rate expires.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.1-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement|Section 44-18.1-38 - Monetary allowance for Model 3 sellers and all other sellers.

§ 44-18.1-38. Monetary allowance for Model 3 sellers and all other sellers.The member states anticipate that they will provide a monetary allowance to sellers under Model 3 and to all other sellers that are not under Models 1 or 2 based on the following:(A) For a period not to exceed twenty-four months following a voluntary seller's registration through the Agreement's central registration process, a percentage of tax revenue generated for a member state by the voluntary seller for each member state for which the seller does not have a requirement to register to collect the tax.(B) Vendor discounts afforded under each member state's law.History of Section.P.L. 2006, ch. 246, art. 30, § 12.
RI Gen L § 44-18.2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-1 - Legislative findings.

§ 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 software and Rhode Island's status as a signatory to the Streamlined Sales and Use Tax Agreement under which there is an existing compliance infrastructure in place to facilitate the collection and remittance of sales tax by non-collecting retailers, it is no longer an undue burden for non-collecting retailers to accurately compute, collect, and remit and/or report with respect to their sales and use tax obligations to Rhode Island.(3) The existence and/or presence of a non-collecting retailer's, referrer's, or retail sale facilitator's in-state software on the devices of in-state customers constitutes physical presence of the non-collecting retailer, referrer, or retail sale facilitator in Rhode Island under Quill Corp. v. North Dakota, 504 U.S. 298 (U.S. 1992).(4) While such a physical presence of the non-collecting retailer, referrer, or retail sale facilitator may not be "presence" in the traditional sense, a non-collecting retailer, referrer, or retail sale facilitator who uses in-state software and engages in a significant number of transactions with in-state customers in a calendar year or receives significant revenue from internet sales to in-state customers in a given calendar year evidences an intent to establish and maintain a market in this state for its sales.History of Section.P.L. 2017, ch. 302, art. 8, § 18.
RI Gen L § 44-18.2-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-4 - Exceptions for referrers and retail sale facilitators.

§ 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 copy of the retailer's Rhode Island sales tax permit to make sales at retail in this state or its resale certificate as applicable; or(2) Evidence of a fully completed Rhode Island or Streamlined agreement sales and use tax exemption certificate.(ii) Notwithstanding the provisions of § 44-18.2-3, no referrer shall be required to comply with the provisions of § 44-18.2-3(G) for any referral where the referrer within ninety (90) days of the date of the sale has been provided either:(1) A copy of the retailer's Rhode Island sales tax permit to make sales at retail in this state or its resale certificate as applicable; or(2) Evidence of a fully completed Rhode Island or Streamlined agreement sales and use tax exemption certificate.(B) Nothing in this section shall be construed to interfere with the ability of a non-collecting retailer, referrer, or retail sale facilitator and a retailer to enter into agreements with each other; provided, however, the terms of said agreements shall not in any way be inconsistent with or contravene the requirements of this chapter.(C) The provisions of subsections (A) and (B) herein will not be applicable as of ninety (90) days after March 29, 2019.History of Section.P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 4; P.L. 2019, ch. 12, § 4.
RI Gen L § 44-18.2-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-5 - Penalties.

§ 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 thousand dollars ($10,000) per calendar year. As of ninety (90) days after March 29, 2019, any remote seller, referrer, or marketplace 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 thousand dollars ($10,000) per calendar year. Each instance of failing to comply with the requirements of this chapter shall constitute a separate violation for purposes of calculating the penalty under this section. This penalty shall be in addition to any other applicable penalties under title 44.History of Section.P.L. 2017, ch. 302, art. 8, § 18; P.L. 2018, ch. 346, § 29; P.L. 2019, ch. 11, § 5; P.L. 2019, ch. 12, § 5.