Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-22 — Collection of use tax by retailer

Every retailer engaging in business in this state and making sales of tangible personal
property or prewritten computer software delivered electronically or by load and leave,
or vendor-hosted prewritten computer software, or specified digital products, or services
as defined in Â§ 44-18-7.3, 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, prewritten computer software delivered electronically
or by load and leave, vendor-hosted prewritten computer software, or specified digital
products, or services as defined in Â§ 44-18-7.3, 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.

Last amended: History of Section. P.L. 1947, ch. 1887, art. 2, Â§ 23; P.L. 1951, ch. 2733, art. 2, Â§ 2; P.L. 1952, ch. 3026, art. 2, Â§ 2; P.L. 1953, ch. 3150, art. 2, Â§ 2; P.L. 1954, ch. 3254, art. 2, Â§ 2; P.L. 1955, ch. 3521, art. 2, Â§ 2; P.L. 1956, ch. 3739, art. 2, Â§ 2; P.L. 1956, ch. 3800, Â§ 1; G.L. 1956, Â§ 44-18-22; R.P.L. 1957, ch. 44, art. 2, Â§ 2; P.L. 1958, ch. 17, art. 7, Â§ 1; P.L. 2011, ch. 151, art. 19, Â§ 24; P.L. 2012, ch. 241, art. 21, Â§ 3; P.L. 2018, ch. 47, art. 4, Â§ 10; P.L. 2019,

Source: official text