R.I. Gen. Laws § 44-18.1-1 — Adoption of streamlined sales and use tax agreement — Regulations

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 set out in this chapter. The tax administrator shall promulgate
rules and regulations necessary to be in compliance with the provisions of this Agreement.