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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-18.1-8: Database requirements and exceptions.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement

(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).

Collected 2026-09-05T20:00:27Z. Source file · JSON

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