Rhode Island: Hearing Officer Says Timing of Resale Exemption Certificate Acceptance Dictates Taxability

In a ruling involving a vendor that accepted a retailer’s resale exemption certificate in good faith on a sales transaction months after the actual sale, an administrative hearing officer held that because the vendor did not receive the certificate from the retailer either at the time of the sale or within 90 days of the date of sale as required by state law, the vendor owed state sales and use tax on the transaction.

Source Deloitte

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