Rhode Island § 44-18.1-2 § 44-18.1-2. State level administration.

Rhode Island Statutes

§ 44-18.1-2 — § 44-18.1-2. State level administration.

Rhode Island § 44-18.1-2

Title 44Taxation

Ch. 44-18.1Adoption of the Streamlined Sales and Use Tax Agreement

This text of Rhode Island § 44-18.1-2 (§ 44-18.1-2. State level administration.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-18.1-2 (2026).

Text

§ 44-18.1-2. State level administration.
Each member state shall provide state level administration of sales and use taxes.
            The state level administration may be performed by a member state's tax commission,
            department of revenue, or any other single entity designated by state law. Sellers
            are only required to register with, file returns with, and remit funds to the state
            level authority. Each member state shall provide for collection of any local taxes
            and distribution of them to the appropriate taxing jurisdictions. Each member state
            shall conduct, or authorize others to conduct on its behalf, all audits of the sellers
            registered under

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-18.1-2. State level administration.

Each member state shall provide state level administration of sales and use taxes. The state level administration may be performed by a member state's tax commission, department of revenue, or any other single entity designated by state law. Sellers are only required to register with, file returns with, and remit funds to the state level authority. Each member state shall provide for collection of any local taxes and distribution of them to the appropriate taxing jurisdictions. Each member state shall conduct, or authorize others to conduct on its behalf, all audits of the sellers registered under the Agreement for that state's tax and the tax of its local jurisdictions, and local jurisdictions shall not conduct independent sales or use tax audits of sellers registered under the Agreement.