§ 44-18.1-1 Adoption of streamlined sales and use tax agreement – Regulations
§ 44-18.1-1.1 “Member State” defined
§ 44-18.1-2 State level administration
§ 44-18.1-3 State and local tax bases
§ 44-18.1-4 Seller registration
§ 44-18.1-5 Notice for state tax changes
§ 44-18.1-6 Local rate and boundary changes
§ 44-18.1-7 Relief from certain liability
§ 44-18.1-8 Database requirements and exceptions
§ 44-18.1-9 State and local tax rates
§ 44-18.1-10 Application of general sourcing rules and exclusions from the rules
§ 44-18.1-11 General sourcing rules
§ 44-18.1-12 General sourcing definitions
§ 44-18.1-13 Repealed
§ 44-18.1-14 Direct mail sourcing
§ 44-18.1-15 Telecommunication sourcing rule
§ 44-18.1-16 Telecommunication sourcing definitions
§ 44-18.1-17 Enactment of exemptions
§ 44-18.1-18 Administration of exemptions
§ 44-18.1-19 Uniform tax returns
§ 44-18.1-20 Uniform rules for remittances of funds
§ 44-18.1-21 Uniform rules for recovery of bad debts
§ 44-18.1-22 Confidentiality and privacy protections under Model 1
§ 44-18.1-23 Sales tax holidays
§ 44-18.1-24 Caps and thresholds
§ 44-18.1-25 Rounding rule
§ 44-18.1-26 Customer refund procedures
§ 44-18.1-27 Direct pay permits
§ 44-18.1-28 Library of definitions
§ 44-18.1-29 Taxability matrix
§ 44-18.1-30 Effective date for rate changes
§ 44-18.1-31 Bundled transactions
§ 44-18.1-32 Seller participation
§ 44-18.1-33 Amnesty for registration
§ 44-18.1-34 Method of remittance
§ 44-18.1-35 Registration by an agent
§ 44-18.1-36 Monetary allowance under Model 1
§ 44-18.1-37 Monetary allowance for Model 2 sellers
§ 44-18.1-38 Monetary allowance for Model 3 sellers and all other sellers

Terms Used In Rhode Island General Laws > Chapter 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement

  • Contract: A legal written agreement that becomes binding when signed.
  • Donee: The recipient of a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.