{"data":{"id":"us-ri/r.i.-gen.-laws-44-18.1-5","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18.1-5","heading":"Notice for state tax changes.","body":"(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:\n(1) Provide sellers with as much advance notice as practicable of a rate change.\n(2) Limit the effective date of a rate change to the first day of a calendar quarter.\n(3) Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations.\n(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.","path":["Title 44 Taxation","Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.1/44-18.1-5.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"b9659c0b8020701cbd3d665860e00bc3a9d4725222f1fa20e25c9e70d078e2e2","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18.1-4","next":"us-ri/r.i.-gen.-laws-44-18.1-6"},"notice":"GroundRules: Original legal text. Not legal advice."}