reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-32. - Sales to federal contractors.

§ 44-18-32. Sales to federal contractors.
The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, except insofar as the imposition of a sales tax would violate the provisions of the Constitution of the United States.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 32; G.L. 1956, § 44-18-32.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-33. - Sales to common carrier for use outside state.

§ 44-18-33. Sales to common carrier for use outside state.
There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside of this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 33; G.L. 1956, § 44-18-33.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-34. - Exemption from use tax of property subject to sales tax.

§ 44-18-34. Exemption from use tax of property subject to sales tax.
The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 34; G.L. 1956, § 44-18-34.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-35. - Property purchased from federal government.

§ 44-18-35. Property purchased from federal government.
The storage, use, or other consumption in this state of property purchased from the United States, its agencies and instrumentalities, is exempt only to the extent that the taxation in this state would violate the provisions of the Constitution of the United States.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 35; G.L. 1956, § 44-18-35.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-36. - Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax.

§ 44-18-36. Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax.
The storage, use, or other consumption in this state of the following is also exempted from the use tax:
(1)
Property held by the purchaser in this state prior to July 1, 1947.
(2)
Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use. For purposes of this section, “used outside of this state” does not include the mere removal of the property from the state of purchase to this state.
(3)
Property purchased at retail, upon the sale of which the purchaser would be exempt by express specification from the sales tax imposed by this chapter, had the sale been otherwise subject to the tax.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 36; G.L. 1956, § 44-18-36; P.L. 1989, ch. 89, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-37. - Additional to other taxes.

§ 44-18-37. Additional to other taxes.
Except as provided in this chapter, the taxes imposed under the provisions of this chapter are in addition to any other taxes imposed under the authority of this state.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 54; G.L. 1956, § 44-18-37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-38. - Severability.

§ 44-18-38. Severability.
The provisions of chapters 18 and 19 of this title are declared to be severable; and in case any part, section, or provision of the chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapters shall not be impaired or affected.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 55; G.L. 1956, § 44-18-38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-39. - Repealed.

§ 44-18-39. Repealed.
History of Section.
P.L. 1980, ch. 156, § 1; P.L. 1984, ch. 213, § 1; P.L. 1990, ch. 364, § 1; Repealed by P.L. 1995, ch. 323, § 32, effective June 30, 1995.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-40. - Exemption for buses, trucks and trailers in interstate commerce.

§ 44-18-40. Exemption for buses, trucks and trailers in interstate commerce.
(a)
Notwithstanding any provision of the general laws to the contrary, the purchase, rental or lease of a truck, or trailer by a trucking company is not subject to the provisions of the sales and use taxes imposed by this chapter on the condition that the truck and/or trailer is utilized exclusively in interstate commerce.
(b)
Notwithstanding any provision of the law or regulation to the contrary, the operation of a bus by a bus company in interstate commerce shall not be subject to the provisions of the sales and use tax imposed by this chapter, on the condition that the bus is used eighty percent (80%) or more of the time in interstate commerce and provided that the bus company shall provide a properly executed affidavit attesting to the fact that the bus is used no less than eighty percent (80%) of the time in interstate commerce.
History of Section.
P.L. 1992, ch. 133, art. 51, § 2; P.L. 2012, ch. 302, § 1; P.L. 2012, ch. 351, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18 - Sales and Use Taxes — Liability and Computation › Section 44-18-40.1. - Exemption for certain energy products.

§ 44-18-40.1. Exemption for certain energy products.
Notwithstanding any provision of the general laws to the contrary, the gross receipts from the sale, storage, use or other consumption of electricity, steam and thermal energy which is produced, transmitted and/or sold by the Rhode Island economic development corporation are exempt from the taxes imposed by this chapter.
History of Section.
P.L. 1995, ch. 189, § 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.