Rhode Island § 44-18.1-27 § 44-18.1-27. Direct pay permits.

Rhode Island Statutes

§ 44-18.1-27 — § 44-18.1-27. Direct pay permits.

Rhode Island § 44-18.1-27

Title 44Taxation

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

This text of Rhode Island § 44-18.1-27 (§ 44-18.1-27. Direct pay permits.) 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 § 44-18.1-27 (2026).

Text

§ 44-18.1-27. Direct pay permits.
Each member state shall provide for a direct pay authority that allows the holder
            of a direct. pay permit to purchase otherwise taxable goods and services without payment
            of tax to the supplier at the time of purchase. The holder of the direct pay permit
            will make a determination of the taxability and then report and pay the applicable
            tax due directly to the tax jurisdiction. Each state can set its own limits and requirements
            for the direct pay permit. The governing board shall advise member states when setting
            state direct pay limits and requirements, and shall consider use of the Model Direct
            Payment 

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§ 44-18.1-27. Direct pay permits.

Each member state shall provide for a direct pay authority that allows the holder of a direct. pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination of the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each state can set its own limits and requirements for the direct pay permit. The governing board shall advise member states when setting state direct pay limits and requirements, and shall consider use of the Model Direct Payment Permit Regulation as developed by the Task Force on EDI Audit and Legal Issues for Tax Administration.