§ 44-18.2-4 — § 44-18.2-4. Exceptions for referrers and retail sale facilitators.

Rhode Island § 44-18.2-4

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-18.2: Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act

Text

§ 44-18.2-4. Exceptions for referrers and retail sale facilitators.

(A)(i) Notwithstanding the provisions of §â€‚44-18.2-3, no retail sale facilitator shall be required to comply with the provisions of §â€‚44-18.2-3(H), for any sale where the retail sale facilitator within ninety (90) days of the date of the sale has been provided either:

(1) A copy of the retailer's Rhode Island sales tax permit to make sales at retail in this state or its resale certificate as applicable; or

(2) Evidence of a fully completed Rhode Island or Streamlined agreement sales and use tax exemption certificate.

(ii) Notwithstanding the provisions of §â€‚44-18.2-3, no referrer shall be required to comply with the provisions of §â€‚44-18.2-3(G) for any referral where the referrer within ninety (90) days of the date of the sale has been provided either:

(1) A copy of the retailer's Rhode Island sales tax permit to make sales at retail in this state or its resale certificate as applicable; or

(2) Evidence of a fully completed Rhode Island or Streamlined agreement sales and use tax exemption certificate.

(B) Nothing in this section shall be construed to interfere with the ability of a non-collecting retailer, referrer, or retail sale facilitator and a retailer to enter into agreements with each other; provided, however, the terms of said agreements shall not in any way be inconsistent with or contravene the requirements of this chapter.

(C) The provisions of subsections (A) and (B) herein will not be applicable as of ninety (90) days after March 29, 2019.

Legislative History

P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 4; P.L. 2019, ch. 12, § 4.