§ 44-18.1-8 - Database requirements and exceptions. - Rhode Island Statutes

SECTION 44-18.1-8

   § 44-18.1-8  Database requirements andexceptions. – (A) The electronic databases provided for in § 44-18.1-6, subsections (D),(E), (F), and (G) shall be in a downloadable format approved by the governingboard. The databases may be directly provided by the state or provided by avendor as designated by the state. A database provided by a vendor asdesignated by a state shall be applicable to and subject to all provisions of§§ 44-18.1-6 and 44-18.1-7 and this section. These databases must beprovided at no cost to the user of the database.

   (B) The provisions of § 44-18.1-6, subsections (F) and(G) do not apply when the purchased product is received by the purchaser at thebusiness location of the seller.

   (C) The databases provided by § 44-18.1-6, subsections(D), (E), (F), and (G) are not a requirement of a state prior to entering intothe Agreement. A seller that did not have a requirement to register in a stateprior to registering pursuant to this Agreement or a CSP shall not be requiredto collect sales or use taxes for a state until the first day of the calendarquarter commencing more than sixty days after the state has provided thedatabases required by § 44-18.1-6, subsections (D), (E) and (F).