(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:

(1)  Provide sellers with as much advance notice as practicable of a rate change.

(2)  Limit the effective date of a rate change to the first day of a calendar quarter.

(3)  Notify sellers of legislative changes in the tax base and amendments to sales and use tax rules and regulations.

Terms Used In Rhode Island General Laws 44-18.1-5

  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.

(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.

History of Section.
P.L. 2006, ch. 246, art. 30, § 12.