Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-58-2
Legislative findings and intent â Legislative declaration
The general assembly finds and declares as follows:
# (1)
State and local tax systems should treat transactions in a competitively neutral manner.
# (2)
A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty.
# (3)
Remote sellers should not receive preferential tax treatment at the expense of local
âmain streetâ merchants, nor should those vendors be burdened with special, discriminatory, or multiple taxes.
# (4)
The state should simplify sales and use taxes to reduce the administrative burden of collection.
# (5)
While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates or interference.
Amendment history
History of Section. P.L. 2000, ch. 181, § 1.
Source: view the official text
In this chapter (8 sections)
- 44-58-1 · Short title
- 44-58-2 · Legislative findings and intent â Legislative declaration
- 44-58-3 · âTax administratorâ defined
- 44-58-4 · Legislative authorization to enter into multi-state…
- 44-58-5 · Limited test authorization â Optional provision for state…
- 44-58-6 · Confidentiality of taxpayer information
- 44-58-7 · Legislative oversight
- 44-58-8 · Final report to the governor and the legislature