§ 44-18.1-5 - Notice for state tax changes. - Rhode-island Statutes

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SECTION 44-18.1-5

§ 44-18.1-5 Notice for state tax changes.– (A) Each member state shall lessen the difficulties faced by sellers when thereis a change in a state sales or use tax rate or base by making a reasonableeffort to do all of the following:

(1) Provide sellers with as much advance notice aspracticable of a rate change.

(2) Limit the effective date of a rate change to the firstday of a calendar quarter.

(3) Notify sellers of legislative changes in the tax base andamendments to sales and use tax rules and regulations.

(B) Failure of a seller to receive notice or failure of amember state to provide notice or limit the effective date of a rate changeshall not relieve the seller of its obligation to collect sales or use taxesfor that member state.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-5

SECTION 44-18.1-5

§ 44-18.1-5 Notice for state tax changes.– (A) Each member state shall lessen the difficulties faced by sellers when thereis a change in a state sales or use tax rate or base by making a reasonableeffort to do all of the following:

(1) Provide sellers with as much advance notice aspracticable of a rate change.

(2) Limit the effective date of a rate change to the firstday of a calendar quarter.

(3) Notify sellers of legislative changes in the tax base andamendments to sales and use tax rules and regulations.

(B) Failure of a seller to receive notice or failure of amember state to provide notice or limit the effective date of a rate changeshall not relieve the seller of its obligation to collect sales or use taxesfor that member state.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-18-1 > 44-18-1-5

SECTION 44-18.1-5

§ 44-18.1-5 Notice for state tax changes.– (A) Each member state shall lessen the difficulties faced by sellers when thereis a change in a state sales or use tax rate or base by making a reasonableeffort to do all of the following:

(1) Provide sellers with as much advance notice aspracticable of a rate change.

(2) Limit the effective date of a rate change to the firstday of a calendar quarter.

(3) Notify sellers of legislative changes in the tax base andamendments to sales and use tax rules and regulations.

(B) Failure of a seller to receive notice or failure of amember state to provide notice or limit the effective date of a rate changeshall not relieve the seller of its obligation to collect sales or use taxesfor that member state.