Adoption of the Streamlined Sales and Use Tax Agreement

  1. Law
  2. Rhode Island General Laws
  3. Taxation
  4. Adoption of the Streamlined Sales and Use Tax Agreement

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Section
44-18.1-1

Adoption of streamlined sales and use tax agreement - Regulations.

Section
44-18.1-1.1

"Member State" defined.

Section
44-18.1-2

State level administration.

Section
44-18.1-3

State and local tax bases.

Section
44-18.1-4

Seller registration.

Section
44-18.1-5

Notice for state tax changes.

Section
44-18.1-6

Local rate and boundary changes.

Section
44-18.1-7

Relief from certain liability.

Section
44-18.1-8

Database requirements and exceptions.

Section
44-18.1-9

State and local tax rates.

Section
44-18.1-10

Application of general sourcing rules and exclusions from the rules.

Section
44-18.1-11

General sourcing rules.

Section
44-18.1-12

General sourcing definitions.

Section
44-18.1-13

Repealed.

Section
44-18.1-14

Direct mail sourcing.

Section
44-18.1-15

Telecommunication sourcing rule.

Section
44-18.1-16

Telecommunication sourcing definitions.

Section
44-18.1-17

Enactment of exemptions.

Section
44-18.1-18

Administration of exemptions.

Section
44-18.1-19

Uniform tax returns.

Section
44-18.1-20

Uniform rules for remittances of funds.

Section
44-18.1-21

Uniform rules for recovery of bad debts.

Section
44-18.1-22

Confidentiality and privacy protections under Model 1.

Section
44-18.1-23

Sales tax holidays.

Section
44-18.1-24

Caps and thresholds.

Section
44-18.1-25

Rounding rule.

Section
44-18.1-26

Customer refund procedures.

Section
44-18.1-27

Direct pay permits.

Section
44-18.1-28

Library of definitions.

Section
44-18.1-29

Taxability matrix.

Section
44-18.1-30

Effective date for rate changes.

Section
44-18.1-31

Bundled transactions.

Section
44-18.1-32

Seller participation.

Section
44-18.1-33

Amnesty for registration.

Section
44-18.1-34

Method of remittance.

Section
44-18.1-35

Registration by an agent.

Section
44-18.1-36

Monetary allowance under Model 1.

Section
44-18.1-37

Monetary allowance for Model 2 sellers.

Section
44-18.1-38

Monetary allowance for Model 3 sellers and all other sellers.