Rhode Island § 44-59-3 - Uniform Sales and Use Tax Administration Act
Full text of Rhode Island Rhode Island General Laws § 44-59-3 — Uniform Sales and Use Tax Administration Act, with citation guidance and answers to common questions.
§ 44-59-3. Uniform Sales and Use Tax Administration Act
R.I. Gen. Laws § 44-59-3
§ 44-59-3. Definitions.
As used in this chapter:
(1) “Agreement” means the Streamlined Sales and Use Tax Agreement.
(2) “Certified Automated System” 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) “Certified Service Provider” means an agent certified jointly by the states that are signatories to the Agreement to perform all of the seller’s sales tax functions.
(4) “Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(5) “Sales Tax” means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.
(6) “Seller” means any person making sales, leases, or rentals of personal property or services.
(7) “State” means any state of the United States and the District of Columbia.
(8) “Use Tax” means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.
History of Section.
P.L. 2001, ch. 172, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-59-3
What does Rhode Island General Laws § 44-59-3 cover?
Section 44-59-3 ("Uniform Sales and Use Tax Administration Act") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-59-3?
A common citation format is "Rhode Island General Laws § 44-59-3" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-59-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.