Title 44, Title 44 Title 44

When registering, the seller may select one of the following methods of remittances or other method allowed by state law to remit the taxes collected: (A) MODEL 1, where a seller selects a CSP as an agent to perform all the seller’s sales or use tax functions, other than the sell…

A seller may be registered by an agent. Such appointment shall be in writing and submitted to a member state if requested by the member state.

(A) Each member state shall provide a monetary allowance to a CSP in Model 1 in accordance with the terms of the contract between the governing board and the CSP. The details of the monetary allowance will be provided through the contract process. The governing board shall requir…

The member states initially anticipate that they will provide a monetary allowance to sellers under Model 2 based on the following: (A) All sellers shall receive a base rate for a period not to exceed twenty-four months following the commencement of participation by a seller. The…

The member states anticipate that they will provide a monetary allowance to sellers under Model 3 and to all other sellers that are not under Models 1 or 2 based on the following: (A) For a period not to exceed twenty-four months following a voluntary seller’s registration throug…

Each member state shall participate in an online sales and use tax registration system in cooperation with the other member states. Under this system: (A) A seller registering under the Agreement is registered in each of the member states. (B) The member states agree not to requi…

(A) Each member state shall lessen the difficulties faced by sellers when there is a change in a state sales or use tax rate or base by making a reasonable effort to do all of the following: (1) Provide sellers with as much advance notice as practicable of a rate change. (2) Limi…

Each member state that has local jurisdictions that levy a sales or use tax shall: (A) Provide that local rate changes will be effective only on the first day of a calendar quarter after a minimum of sixty days’ notice to sellers. (B) Apply local sales tax rate changes to purchas…

Each member state shall relieve sellers and CSPs using databases pursuant to subsections (F), (G) and (H) of § 44-18-1.6 from liability to the member state and local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller …

(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 governing board. The databases may be directly provided by the state or provided by a vendor as designated by the state. A database provi…

(A) No member state shall have multiple state sales and use tax rates on items of personal property or services after December 31, 2005, except that a member state may impose a single additional rate, which may be zero, on food and food ingredients and drugs as defined by state l…

The general assembly finds and declares that: (1) The commerce clause of the United States Constitution prohibits states from imposing an undue burden on interstate commerce. (2) There has been an exponential expansion of online commerce and related technology, and due to the rea…

If any provision of this chapter or the application thereof is held invalid, such invalidity shall not affect the provisions or applications of this chapter which can be given effect without the invalid provisions or applications.

For the purposes of this chapter: (1) “Division of taxation” means the Rhode Island department of revenue, division of taxation. The division may also be referred to in this chapter as the “division of taxation,” “tax division,” or “division.” (2) “In-state customer” means a pers…

(A) Except as otherwise provided below in § 44-18.2-4, beginning on the later of July 15, 2017, or two (2) weeks after the enactment of this chapter, and for each tax year thereafter prior to ninety (90) days after March 29, 2019, any non-collecting retailer, referrer, or retail …

(A)(i) Notwithstanding the provisions of § 44-18.2-3, no retail sale facilitator shall be required to comply with the provisions of § 44-18.2-3(H), for any sale where the retail sale facilitator within ninety (90) days of the date of the sale has been provided either: (1) A copy …

Prior to ninety (90) days after March 29, 2019, any non-collecting retailer, referrer, or retail sale facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a tot…

(A) Nothing in this section affects the obligation of any in-state customer to remit use tax as to any applicable transaction in which the seller, non-collecting retailer, retail sale facilitator, remote seller, marketplace seller, or marketplace facilitator has not collected and…

The tax administrator may promulgate rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.

(A) General. The tax administrator shall administer and enforce this chapter and may require any facts and information to be reported that he or she may deem necessary to enforce the provisions of this chapter. (B) Examination of books and witnesses. For the purpose of ascertaini…

If the tax administrator issues a final determination hereunder, an appeal may be made pursuant to the provisions of chapter 19 of title 44.

For purposes of this chapter: (1) “Administrator” means the tax administrator. (2) “Adult” means a person who is at least the legal minimum purchase age. (3) “Consumer” means an individual who is not licensed as a wholesaler or retailer pursuant to the provisions of § 44-20-2. (4…

(a) No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state. (b) Each person accepting a purchase order for a delivery sale shall comply with: (1) The age verification requirements set forth in § 44-20.1-3; (2)…

(a) No person, including but not limited to online retailers, shall mail, ship, or otherwise deliver cigarettes, other tobacco products, or electronic nicotine-delivery systems in connection with a delivery sale unless such person prior to the first delivery sale to such purchase…

The notice required under § 44-20.1-3(a)(3) shall include: (1) A prominent and clearly legible statement that the sale of cigarettes, other tobacco products, and electronic nicotine-delivery system products to individuals below the legal minimum sales age is illegal; (2) A promin…

(a) Each person who mails, ships, or otherwise delivers cigarettes in connection with a delivery sale: (1) Shall include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows: “Cigarettes: Rhode Island law prohibits shipp…

(a) Prior to making delivery sales or mailing, shipping or otherwise delivering cigarettes in connection with any such sales, every person shall file with the administrator a statement setting forth such person’s name, trade, name, and the address of such person’s principal place…

Each person accepting a purchase order for a delivery sale shall collect and remit to the administrator all cigarette taxes imposed by the state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtai…

(a) Except as otherwise provided in this section, a first violation of any provision of this chapter shall be punishable by a fine of one thousand dollars ($1,000) or five (5) times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violatio…

The attorney general, or his or her designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action on the appropriate court in the state to prevent or restrain violation of this chapter by any person, or any person controlling such person.

Whenever used in this chapter, unless the context requires otherwise: (1) “Administrator” means the tax administrator; (2) “Dealer” means any person whether located within or outside of this state, who sells or distributes little cigars to a consumer in this state; (3) “Distribut…

The tax imposed on little cigars shall be imposed in accordance with the provisions of §§ 44-20-2 — 44-20-55.

Whenever used in this chapter, unless the context requires otherwise: (1) “Administrator” means the tax administrator. (2) “Dealer” means a “retailer” as defined in this chapter. (3) “Distributor” means any person: (i) Whether located within or outside of this state, other than a…

(a) The tax administrator and any agent of the tax administrator authorized to conduct any inquiry, investigation, or hearing under this chapter has power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered …

Any person aggrieved by any action under this chapter of the tax administrator or the tax administrator’s authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating th…

Any person aggrieved by any decision of the tax administrator under the provisions of this chapter may appeal the decision within thirty (30) days thereafter to the sixth division of the district court. The appellant shall at the time of taking an appeal file with the court a bon…

Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification…

The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related …

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter are not impaired or affected.

(a) A tax is imposed on all kratom and kratom products sold, or held for sale in the state by any person, the payment of the tax to be accomplished according to a mechanism established by the tax administrator. The tax imposed by this section shall be at the rate of fifteen perce…

(a) Failure to pay the kratom and kratom products tax to the state, or any amount of tax required to be paid to the state, shall result in interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and …

(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices or equivalent documentation for, or itemized for, each of its facilities for each transaction involving the sale, purchase, transfer, consignment, or receipt of kratom and kratom products. …

(a) The administrator or the administrator’s duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dea…

The tax administrator may, in the tax administrator’s discretion, require reports from any common or contract carrier who transports kratom or kratom products to any point or points within the state, and from any bonded warehouseperson or bailee who has in their possession any kr…

Any person who fails to submit the reports required in this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report, or who refuses to permit the tax administrator or the tax administrator’s authorized agent to examine any …

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and if any report or…