§ 44-18.1-10 - Application of general sourcing rules and exclusions from the rules. - Rhode Island Statutes

SECTION 44-18.1-10

   § 44-18.1-10  Application of generalsourcing rules and exclusions from the rules. – (A) Each member state shall agree to require sellers to source the retail saleof a product in accordance with § 44-18.1-11. The provisions of §44-18.1-11 apply regardless of the characterization of a product as tangiblepersonal property, a digital good, or a service. The provisions of §44-18.1-11 only apply to determine a seller's obligation to pay or collect andremit a sales or use tax with respect to the seller's retail sale of a product.These provisions do not affect the obligation of a purchaser or lessee to remittax on the use of the product to the taxing jurisdictions of that use.

   (B) Section 44-18.1-11 does not apply to sales or use taxeslevied on the following:

   (1) The retail sale or transfer of watercraft, modular homes,manufactured homes, or mobile homes. These items must be sourced according tothe requirements of each member state.

   (2) The retail sale, excluding lease or rental, of motorvehicles, trailers, semi-trailers, or aircraft that do not qualify astransportation equipment, as defined in § 44-18.1-11, subsection (D). Theretail sale of these items shall be sourced according to the requirements ofeach member state, and the lease or rental of these items must be sourcedaccording to § 44-18.1-11, subsection (C).

   (3) Telecommunications services, as set out in §44-18.1-16, shall be sourced in accordance with § 44-18.1-15.

   (4) Until December 31, 2007, florist sales as defined by eachmember state. Prior to this date, these items must be sourced according to therequirements of each member state.