{"data":{"id":"us-ri/r.i.-gen.-laws-44-18.1-8","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18.1-8","heading":"Database requirements and exceptions.","body":"(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.\n(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.\n(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).","path":["Title 44 Taxation","Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.1/44-18.1-8.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"2ce3d197b3579ac5c2c8a4a6d5fae326b26abd95b4ec0ef395fe5b097f8bf6a3","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18.1-7","next":"us-ri/r.i.-gen.-laws-44-18.1-9"},"notice":"GroundRules: Original legal text. Not legal advice."}