2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement
§ 44-18.1-8 - Database requirements and exceptions.

SECTION 44-18.1-8

   § 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).