“Remote seller” defined — Collection of sales and use tax by remote seller

R.I. Gen. Laws § 44-18-15.2., under Chapter 44-18 Sales and Use Taxes — Liability and Computation.

R.I. Gen. Laws § 44-18-15.2.

(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.]