Title 44, Title 44 Title 44

The amount added to any tax under §§ 44-11.1-17 and 44-11.1-18 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be c…

Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this s…

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, pape…

Whenever any political organization delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testi…

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear …

Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall …

Appeals from administrative orders or decision made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal shall be expressly made conditional upon prepayment of all taxes, interest…

The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.

If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of exe…

Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the political organization liable for the payment of th…

If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.

A tax return in the form and containing the information that the tax administrator may prescribe shall be filed with the tax administrator by the political organization: (1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following…

The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.

(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its political organization taxable income under § 527 of the Internal Revenue Code or other provision as applicable. As soon as pos…

If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

The amount of any tax, penalty, and interest charge imposed upon any political organization under the provisions of this chapter shall, until collected, constitute a lien upon the political organization’s real estate located in this state, and this lien shall take precedence over…

Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.

The tax administrator may, whenever in his or her judgment if it is necessary, require any political organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the political organiz…

(a) Cities and towns and fire districts shall assess the property described in § 44-13.1-1(b) [repealed] and shall apply a tax rate to the assessed value in a manner consistent with property subject to taxation under the provisions of §§ 44-5-1 — 44-5-22. (b) The amount of the ta…

(a) Within thirty (30) days after the end of the state’s fiscal year ending June 30, 1986 and within thirty (30) days after the end of each fiscal year thereafter, each corporation operating a railroad and carrying on business for profit in this state shall make a payment to the …

No railroad corporation shall be eligible to the tax exemption provided for in § 44-13.1-1 [repealed] if it shall abandon rail freight service during the period July 1, 1985 to June 30, 1989, and eligibility for the exemption shall only be granted upon the receipt by the tax admi…

All acts or parts of acts inconsistent with this chapter are repealed.

Sections 44-13.1-1 and 44-13.1-6 are repealed effective July 1, 1989; provided, that payments due cities and towns and fire districts for the period ending June 30, 1989 shall be made prior to July 31, 1989 as provided in § 44-13.1-2.

Rhode Island adopts the Streamlined Sales And Use Tax Agreement as created on November 12, 2002 and amended, by the member states of the Streamlined Sales Tax Project. The entire Agreement is adopted by reference with the exception of articles III, IV and VI which are adopted as …

For the purposes of § 44-18.1, the term “member state” shall include the State of Rhode Island.

(A) Each member state shall agree to require sellers to source the retail sale of 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 tangible personal property, a digital good, or a service. The provi…

(A) The retail sale, excluding lease or rental, of a product shall be sourced as follows: (1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location. (2) When the product is not received by the purchaser a…

For the purposes of § 44-18.1-11, subsection (A), the terms “receive” and “receipt” mean: (A) Taking possession of tangible personal property, (B) Making first use of services, or (C) Taking possession or making first use of digital goods, whichever comes first. The terms “receiv…

(A) Notwithstanding § 44-18.1-11, a purchaser of direct mail that is not a holder of a direct pay permit shall provide to the seller in conjunction with the purchase a Direct Mail Form or information to show the jurisdictions to which the direct mail is delivered to recipients. (…

(A) Except for the defined telecommunication services in subsection (C), the sale of telecommunication service sold on a call-by-call basis shall be sourced to (i) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (ii) each level o…

For the purpose of §§ 44-18.1-15 and 44-18-7, the following definitions apply: (A) “Air-to-Ground Radiotelephone service” means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service …

(a) For the purpose of this section and § 44-18.1-18, the following definitions apply: (1) Entity-Based Exemption. An exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based e…

(A) Each member state shall observe the following provisions when a purchaser claims an exemption: (1) The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase as determined by the governing board. (2…

Each member state shall: (A) Require that only one tax return for each taxing period for each seller be filed for the member state and all the taxing jurisdictions within the member state. (B) Require that returns be due no sooner than the twentieth day of the month following the…

Each member state shall provide state level administration of sales and use taxes. The state level administration may be performed by a member state’s tax commission, department of revenue, or any other single entity designated by state law. Sellers are only required to register …

Each member state shall: (A) Require only one remittance for each return except as provided in this subsection. If any additional remittance is required, it may only be required from sellers that collect more than thirty thousand dollars in sales and use taxes in the member state…

Each member state shall use the following to provide a deduction for bad debts to a seller. To the extent a member state provides a bad debt deduction to any other party, the same procedures will apply. Each member state shall: (A) Allow a deduction from taxable sales for bad deb…

(A) The purpose of this section is to set forth the member states’ policy for the protection of the confidentiality rights of all participants in the system and of the privacy interests of consumers who deal with Model 1 sellers. (B) As used in this section, the term “confidentia…

(A) If a member state allows for temporary exemption periods, commonly referred to as sales tax holidays, the member state shall: (1) Not apply an exemption after December 31, 2003, unless the items to be exempted are specifically defined in the Agreement and the exemptions are u…

(A) Each member state shall: (1) Not have caps or thresholds on the application of state sales or use tax rates or exemptions that are based on the value of the transaction or item after December 31, 2005. A member state may continue to have caps and thresholds until that date. (…

(A) After December 31, 2005, each member state shall adopt a rounding algorithm that meets the following criteria: (1) Tax computation must be carried to the third decimal place, and (2) The tax must be rounded to a whole cent using a method that rounds up to the next cent whenev…

(A) These customer refund procedures are provided to apply when a state allows a purchaser to seek a return of over-collected sales or use taxes from the seller. (B) Nothing in this section shall either require a state to provide, or prevent a state from providing, a procedure by…

Each member state shall provide for a direct pay authority that allows the holder of a direct. pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination…

Each member state shall utilize common definitions as provided in this section. The terms defined are set out in the Library of Definitions, in Appendix C of the Streamlined Sales and Use Tax Agreement. A member state shall adhere to the following principles: (A) If a term define…

(A) To ensure uniform application of terms defined in the Library of Definitions each member state shall complete a taxability matrix adopted by the governing board. The member state’s entries in the matrix shall be provided and maintained in a database that is in a downloadable …

Through December 31, 2005, if a member state has local jurisdictions that levy a sales or use tax, all local jurisdictions in the state shall have a common tax base. After December 31, 2005, the tax base for local jurisdictions shall be identical to the state tax base unless othe…