R.I. Gen. Laws § 44-18.1-29 — Taxability matrix

(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 format approved by the governing board. A member state shall
provide notice of changes in the taxability of the products or services listed in
the taxability matrix as required by the governing board.
(B) A member state shall relieve sellers and CSPs from liability to the member state and
its local jurisdictions for having charged and collected the incorrect amount of sales
or use tax resulting from the seller or CSP relying on erroneous data provided by
the member state in the taxability matrix.