§ 44-18.1-27 - Direct pay permits. - Rhode-island Statutes

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SECTION 44-18.1-27

§ 44-18.1-27 Direct pay permits. –Each member state shall provide for a direct pay authority that allows theholder of a direct. pay permit to purchase otherwise taxable goods and serviceswithout payment of tax to the supplier at the time of purchase. The holder ofthe direct pay permit will make a determination of the taxability and thenreport and pay the applicable tax due directly to the tax jurisdiction. Eachstate can set its own limits and requirements for the direct pay permit. Thegoverning board shall advise member states when setting state direct pay limitsand requirements, and shall consider use of the Model Direct Payment PermitRegulation as developed by the Task Force on EDI Audit and Legal Issues for TaxAdministration.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-27

SECTION 44-18.1-27

§ 44-18.1-27 Direct pay permits. –Each member state shall provide for a direct pay authority that allows theholder of a direct. pay permit to purchase otherwise taxable goods and serviceswithout payment of tax to the supplier at the time of purchase. The holder ofthe direct pay permit will make a determination of the taxability and thenreport and pay the applicable tax due directly to the tax jurisdiction. Eachstate can set its own limits and requirements for the direct pay permit. Thegoverning board shall advise member states when setting state direct pay limitsand requirements, and shall consider use of the Model Direct Payment PermitRegulation as developed by the Task Force on EDI Audit and Legal Issues for TaxAdministration.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-27

SECTION 44-18.1-27

§ 44-18.1-27 Direct pay permits. –Each member state shall provide for a direct pay authority that allows theholder of a direct. pay permit to purchase otherwise taxable goods and serviceswithout payment of tax to the supplier at the time of purchase. The holder ofthe direct pay permit will make a determination of the taxability and thenreport and pay the applicable tax due directly to the tax jurisdiction. Eachstate can set its own limits and requirements for the direct pay permit. Thegoverning board shall advise member states when setting state direct pay limitsand requirements, and shall consider use of the Model Direct Payment PermitRegulation as developed by the Task Force on EDI Audit and Legal Issues for TaxAdministration.