{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-15.2","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-15.2","heading":"“Remote seller” defined — Collection of sales and use tax by remote seller.","body":"(a) As used in this section:\n(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.\n(2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7.]\n(b) [Deleted by P.L. 2019, ch. 88, art. 5, § 9.]","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-15.2.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"2b889f22151aa0119432fcc0455564f773e6144e1d0063ebf99b8a316f66eccd","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18-15.1","next":"us-ri/r.i.-gen.-laws-44-18-16"},"notice":"GroundRules: Original legal text. Not legal advice."}