Rhode Island § 44-59-9 § 44-59-9. Seller and third party liability.

Rhode Island Statutes

§ 44-59-9 — § 44-59-9. Seller and third party liability.

Rhode Island § 44-59-9

Title 44Taxation

Ch. 44-59Uniform Sales and Use Tax Administration Act

This text of Rhode Island § 44-59-9 (§ 44-59-9. Seller and third party liability.) 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 § 44-59-9 (2026).

Text

§ 44-59-9. Seller and third party liability.
(a) A certified service provider shall be the agent of a seller, with whom the certified
            service provider has contracted, for the collection and remittance of sales and use
            taxes. As the seller's agent, the certified service provider shall be liable for sales
            and use tax due each member state on all sales transactions it processes for the seller
            except as set out in this section. A seller that contracts with a certified service
            provider shall not be liable to the state for sales or use tax due on transactions
            processed by the certified service provider unless the seller misrepresented the type
    

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§ 44-59-9. Seller and third party liability.

(a) A certified service provider shall be the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider shall be liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider shall not be liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller shall not be subject to audit on the transactions processed by the certified service provider. A seller shall be subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.

(b) A person that provides a certified automated system shall be responsible for the proper functioning of that system and shall be liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system shall remain responsible and shall be liable to the state for reporting and remitting tax.

(c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system shall be liable for the failure of the system to meet the performance standard.