2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
§ 44-18-22 - Collection of use tax by retailer.
SECTION 44-18-22
§ 44-18-22 Collection of use tax by retailer. – Every retailer engaging in business in this state and making sales of tangible personal property for storage, use, or other consumption in this state not exempted under this chapter shall, at the time of making the sales, or if the storage, use, or other consumption of the tangible personal property is not then taxable under this chapter, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt in the manner and form prescribed by the tax administrator.
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