{"data":{"id":"us-ri/r.i.-gen.-laws-44-18-24","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-18-24","heading":"Collection by retailer of use tax on interstate sales.","body":"Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:\n(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\n(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\n(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\n(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.","path":["Title 44 Taxation","Chapter 18 Sales and Use Taxes — Liability and Computation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-24.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:27Z","sha256":"5b0e3597b086d4ee16a4680063f556f5a7552b6307a03c700e1d5a38516c89ef","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-18-23","next":"us-ri/r.i.-gen.-laws-44-18-25"},"notice":"GroundRules: Original legal text. Not legal advice."}