§ 44-18.1-32 - Seller participation. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-32

SECTION 44-18.1-32

§ 44-18.1-32 Seller participation. –(A) The member states shall provide an online registration system that willallow sellers to register in all the member states.

(B) By registering, the seller agrees to collect and remitsales and use taxes for all taxable sales into the member states, includingmember states joining after the seller's registration. Withdrawal or revocationof a member state shall not relieve a seller of its responsibility to remittaxes previously or subsequently collected on behalf of the state.

(C) In member states where the seller has a requirement toregister prior to registering under the Agreement, the seller may be requiredto provide additional information to complete the registration process or theseller may choose to register directly with those states.

(D) A member state or a state that has withdrawn or beenexpelled shall not use registration with the central registration system andthe collection of sales and use taxes in the member states as a factor indetermining whether the seller has nexus with that state for any tax at anytime.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-32

SECTION 44-18.1-32

§ 44-18.1-32 Seller participation. –(A) The member states shall provide an online registration system that willallow sellers to register in all the member states.

(B) By registering, the seller agrees to collect and remitsales and use taxes for all taxable sales into the member states, includingmember states joining after the seller's registration. Withdrawal or revocationof a member state shall not relieve a seller of its responsibility to remittaxes previously or subsequently collected on behalf of the state.

(C) In member states where the seller has a requirement toregister prior to registering under the Agreement, the seller may be requiredto provide additional information to complete the registration process or theseller may choose to register directly with those states.

(D) A member state or a state that has withdrawn or beenexpelled shall not use registration with the central registration system andthe collection of sales and use taxes in the member states as a factor indetermining whether the seller has nexus with that state for any tax at anytime.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-32

SECTION 44-18.1-32

§ 44-18.1-32 Seller participation. –(A) The member states shall provide an online registration system that willallow sellers to register in all the member states.

(B) By registering, the seller agrees to collect and remitsales and use taxes for all taxable sales into the member states, includingmember states joining after the seller's registration. Withdrawal or revocationof a member state shall not relieve a seller of its responsibility to remittaxes previously or subsequently collected on behalf of the state.

(C) In member states where the seller has a requirement toregister prior to registering under the Agreement, the seller may be requiredto provide additional information to complete the registration process or theseller may choose to register directly with those states.

(D) A member state or a state that has withdrawn or beenexpelled shall not use registration with the central registration system andthe collection of sales and use taxes in the member states as a factor indetermining whether the seller has nexus with that state for any tax at anytime.