There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-59 - Uniform Sales And Use Tax Administration Act
§ 44-59-2 - Legislative finding and intent.
SECTION 44-59-2
§ 44-59-2 Legislative finding and intent. – The general assembly finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
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