Rhode Island § 44-18.1-5 § 44-18.1-5. Notice for state tax changes.

Rhode Island Statutes

§ 44-18.1-5 — § 44-18.1-5. Notice for state tax changes.

Rhode Island § 44-18.1-5

Title 44Taxation

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

This text of Rhode Island § 44-18.1-5 (§ 44-18.1-5. Notice for state tax changes.) 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 § 44-18.1-5 (2026).

Text

§ 44-18.1-5. Notice for state tax changes.
(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.
         
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§ 44-18.1-5. Notice for state tax changes.

(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.

(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.