R.I. Gen. Laws § 44-18.1-27 — Direct pay permits

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 of the taxability and then report and pay the applicable
tax due directly to the tax jurisdiction. Each state can set its own limits and requirements
for the direct pay permit. The governing board shall advise member states when setting
state direct pay limits and requirements, and shall consider use of the Model Direct
Payment Permit Regulation as developed by the Task Force on EDI Audit and Legal Issues
for Tax Administration.