Effective January 1, 2007, numerous Rhode Island sales and use tax regulations were amended to conform to the Streamlined Sales and Use Tax Agreement. These regulations include definitions relating to drugs, medical equipment, telecommunications, and clothing. Additionally, provisions applicable to delivery charges, direct mail, and exemption and resale certificates were also included. Conforming statutory amendments enacted in 2006 also became effective, and the state became a full member of the Agreement. For our previous news item on this topic, click here. (Rhode Island Division of Taxation, January 1, 2007)