Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-18-15.2 — âRemote sellerâ defined â Collection of sales and use tax by remote seller
(a) As used in this section:
(1) âRemote sellerâ 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.]
Source: official text