110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-18.2-1. Legislative findings
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The general assembly finds and declares that: (1) The commerce clause of the United States Constitution prohibits states from imposing an undue burden on interstate commerce. (2) There has been an exponential expansion of online commerce and related technology, and due to the rea…
R.I. Gen. Laws § 44-18.2-10. Severability
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If any provision of this chapter or the application thereof is held invalid, such invalidity shall not affect the provisions or applications of this chapter which can be given effect without the invalid provisions or applications.
R.I. Gen. Laws § 44-18.2-2. Definitions
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For the purposes of this chapter: (1) “Division of taxation” means the Rhode Island department of revenue, division of taxation. The division may also be referred to in this chapter as the “division of taxation,” “tax division,” or “division.” (2) “In-state customer” means a pers…
R.I. Gen. Laws § 44-18.2-3. Requirements for non-collecting retailers, referrers, and retail sale facilitators
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(A) Except as otherwise provided below in § 44-18.2-4, beginning on the later of July 15, 2017, or two (2) weeks after the enactment of this chapter, and for each tax year thereafter prior to ninety (90) days after March 29, 2019, any non-collecting retailer, referrer, or retail …