R.I. Gen. Laws § 44-18.1-5 — Notice for state tax changes

(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) Limit the effective date of a rate change to the first day of a calendar quarter.
(3) Notify sellers of legislative changes in the tax base and amendments to sales and
use tax rules and regulations.
(B) Failure of a seller to receive notice or failure of a member state to provide notice
or limit the effective date of a rate change shall not relieve the seller of its obligation
to collect sales or use taxes for that member state.