2020 -- H 7625

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LC004630

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2020

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A N   A C T

     RELATING TO TAXATION -- ELECTRONIC PAYMENT OF SALES TAXES

     

     Introduced By: Representatives Noret, Williams, Alzate, McNamara, and Corvese

     Date Introduced: February 14, 2020

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-1 of the General Laws entitled "State Tax Officials" is hereby

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amended by adding thereto the following section:

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     44-1-28.1. Electronic payment of taxes.

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     Notwithstanding any inconsistent language to the contrary in this chapter, all sales and use

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tax payments made electronically shall be credited to the taxpayer when submitted, irrespective of

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the day of the week or time of day they are received.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

     RELATING TO TAXATION -- ELECTRONIC PAYMENT OF SALES TAXES

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     This act would require that the tax administrator credit electronic sales and use tax

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payments made electronically exactly when submitted.

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     This act would take effect upon passage.

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