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Rhode Island · Through site files published 2025-08-13 · Newer source version available

R.I. Gen. Laws § 44-19-3: Temporary permits.

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Where this section sits in the code
  1. Title 44 Taxation
  2. Chapter 19 Sales and Use Taxes — Enforcement and Collection

The tax administrator may grant a temporary permit to any person desiring to engage for a limited period in the conduct of a business as a retailer within the state, or to an itinerant merchant, seasonal retailer, peddler, or person selling tangible personal property at retail without a permanent or fixed place of business within the state, under any rules and regulations that the tax administrator may prescribe. A retailer who has no regular place of doing business may be required by the tax administrator to attach the permit to his or her cart, stand, truck, or other merchandising device.

Collected 2026-09-05T20:00:28Z. Source file · JSON

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