Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-18-23 — âEngaging in businessâ defined
As used in §§ 44-18-21 and 44-18-22 the term âengaging in business in this stateâ means the selling or delivering in
this state, or any activity in this state related to the selling or delivering in
this state 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, for storage, use, or other consumption in this state;
or services as defined in § 44-18-7.3 in this state. This term includes, but is not limited to, the following acts or methods
of transacting business:
(1) Maintaining, occupying, or using in this state permanently or temporarily, directly
or indirectly or through a subsidiary, representative, or agent by whatever name called
and whether or not qualified to do business in this state, any office, place of distribution,
sales or sample room or place, warehouse or storage place, or other place of business;
(2) Having any subsidiary, representative, agent, salesperson, canvasser, or solicitor
permanently or temporarily, and whether or not the subsidiary, representative, or
agent is qualified to do business in this state, operate in this state for the purpose
of selling, delivering, or the taking of orders for any 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 § 44-18-7.3;
(3) The regular or systematic solicitation of 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 § 44-18-7.3, in this state by means of:
(i) Advertising in newspapers, magazines, and other periodicals published in this state,
sold over the counter in this state or sold by subscription to residents of this state,
billboards located in this state, airborne advertising messages produced or transported
in the air space above this state, display cards and posters on common carriers or
any other means of public conveyance incorporated or operating primarily in this state,
brochures, catalogs, circulars, coupons, pamphlets, samples, and similar advertising
material mailed to, or distributed within this state to residents of this state;
(ii) Telephone;
(iii) Computer-assisted shopping networks; and
(iv) Television, radio or any other electronic media, which is intended to be broadcast
to consumers located in this state.
Source: official text