State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-2SECTION 44-18.1-2
§ 44-18.1-2 State level administration.– Each member state shall provide state level administration of sales and usetaxes. The state level administration may be performed by a member state's taxcommission, department of revenue, or any other single entity designated bystate law. Sellers are only required to register with, file returns with, andremit funds to the state level authority. Each member state shall provide forcollection of any local taxes and distribution of them to the appropriatetaxing jurisdictions. Each member state shall conduct, or authorize others toconduct on its behalf, all audits of the sellers registered under the Agreementfor that state's tax and the tax of its local jurisdictions, and localjurisdictions shall not conduct independent sales or use tax audits of sellersregistered under the Agreement.
