Statutes > Rhode Island Statutes > Title 44 - Taxation > CHAPTER 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement > § 44-18.1-30 - Effective date for rate changes.

§ 44-18.1-30 - Effective date for rate changes.

SECTION 44-18.1-30

   § 44-18.1-30  Effective date for ratechanges. – Each member state shall provide that the effective date of rate changes forservices covering a period starting before and ending after the statutoryeffective date shall be as follows:

   (A) For a rate increase, the new rate shall apply to thefirst billing period starting on or after the effective date.

   (B) For a rate decrease, the new rate shall apply to billsrendered on or after the effective date.