Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-59-3

Definitions

Official textwebserver.rilegislature.govlast amended 2001

As used in this chapter:

# (1)

âAgreementâ means the Streamlined Sales and Use Tax Agreement.

# (2)

âCertified Automated Systemâ means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.

# (3)

âCertified Service Providerâ means an agent certified jointly by the states that are signatories to the Agreement to perform all of the sellerâs sales tax functions.

# (4)

âPersonâ means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

# (5)

âSales Taxâ means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.

# (6)

âSellerâ means any person making sales, leases, or rentals of personal property or services.

# (7)

âStateâ means any state of the United States and the District of Columbia.

# (8)

âUse Taxâ means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.

Amendment history

History of Section. P.L. 2001, ch. 172, § 1.

Source: view the official text

In this chapter (10 sections)

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