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

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.