There is a newer version
of
this Section
2022 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18 - Sales and Use Taxes — Liability and Computation
Section 44-18-15.2. - “Remote seller” defined — Collection of sales and use tax by remote seller.
Universal Citation:
RI Gen L § 44-18-15.2. (2022)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
§ 44-18-15.2. “Remote seller” defined — Collection of sales and use tax by remote seller.
(a) As used in this section:
(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.
(2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7].
(b) [Deleted by P.L. 2019, ch. 88, art. 5, § 9].
History of Section.
P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 11, § 7; P.L. 2019, ch. 12, § 7; P.L. 2019, ch. 88, art. 5, § 9.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
