GroundRules
R.I. Gen. Laws § 44-18-15.2: “Remote seller” defined — Collection of sales and use tax by remote seller.
Where this section sits in the code
- Title 44 Taxation
- Chapter 18 Sales and Use Taxes — Liability and Computation
(a) As used in this section:
(1) “Remote seller” means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers.
(2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7.]
(b) [Deleted by P.L. 2019, ch. 88, art. 5, § 9.]
Collected 2026-09-05T20:00:27Z. Source file · JSON