R.I. Gen. Laws § 44-18.1-7 — Relief from certain liability

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 or CSP
relying on erroneous data provided by a member state on tax rates, boundaries, or
taxing jurisdiction assignments. After providing adequate notice as determined by
the governing board, a member state that provides an address-based database for assigning
taxing jurisdictions pursuant to § 44-18.1-6, subsection (G) or (H) may cease providing liability relief for errors resulting
from the reliance on the database provided by the member state under the provisions
of § 44-18.1-6, subsection (F). If a seller demonstrates that requiring the use of the address-based
database would create an undue hardship, a member state and the governing board may
extend the relief from liability to such seller for a designated period of time.