§ 44-18.1-7 - Relief from certain liability. - Rhode Island Statutes

SECTION 44-18.1-7

   § 44-18.1-7  Relief from certain liability.– Each member state shall relieve sellers and CSPs using databases pursuant tosubsections (F), (G) and (H) of § 44-18-1.6 from liability to the memberstate and local jurisdictions for having charged and collected the incorrectamount of sales or use tax resulting from the seller or CSP relying onerroneous data provided by a member state on tax rates, boundaries, or taxingjurisdiction assignments. After providing adequate notice as determined by thegoverning board, a member state that provides an address-based database forassigning taxing jurisdictions pursuant to § 44-18.1-6, subsection (G) or(H) may cease providing liability relief for errors resulting from the relianceon the database provided by the member state under the provisions of §44-18.1-6, subsection (F). If a seller demonstrates that requiring the use ofthe address-based database would create an undue hardship, a member state andthe governing board may extend the relief from liability to such seller for adesignated period of time.