Rhode Island General Laws 44-58-5. Limited test authorization – Optional provision for state electing to participate in early test of simplified system
(a) The tax administrator shall be authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose.
Terms Used In Rhode Island General Laws 44-58-5
- tax administrator: means the tax administrator within the department of revenue as provided for in § 44-1-1. See Rhode Island General Laws 44-58-3
(b) Agreements to participate in these tests shall establish provisions for the administration, imposition, and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under and pursuant to the provisions of chapters 18 and 19 of this title.
(c) Parties to the agreements shall be excused from complying with the provisions of chapters 18 and 19 of this title to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in § 44-58-6.
(d) Agreements authorized under this section shall terminate no later than December 31, 2001.
History of Section.
P.L. 2000, ch. 181, § 1.