R.I. Gen. Laws § 44-18-24: Collection by retailer of use tax on interstate sales.

Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:

(1) That the purchaser’s order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point outside of this state as a result of solicitation by the retailer through the medium of advertising in this state; or

(2) That the purchaser’s contract of sale or order is made or closed by acceptance or approval outside of this state or before the tangible personal property enters this state; or

(3) That the purchaser’s order or contract of sale provides that the property shall be or it is in fact procured or manufactured at a point outside of this state and shipped directly to the purchaser from the point of origin; and

(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.