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.
Amendment history
History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-23; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1966, ch. 131, § 1; P.L. 1990, ch. 514, § 1; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
Source: view the official text
In this chapter (40 sections)
- 44-18-8 · Retail sale or sale at retail defined
- 44-18-9 · âStorageâ defined
- 44-18-10 · âUseâ defined
- 44-18-11 · Storage or use for export
- 44-18-12 · âSale priceâ defined
- 44-18-12.1 · âAdditional measure subject to taxâ
- 44-18-13 · Gross receipts defined
- 44-18-14 · âBusinessâ defined
- 44-18-15 · âRetailerâ defined
- 44-18-15.1 · âPromoterâ and âshowâ defined â Duty of promoter…
- 44-18-15.2 · âRemote sellerâ defined â Collection of sales and…
- 44-18-16 · Tangible property defined
- 44-18-17 · âStateâ defined
- 44-18-18 · Sales tax imposed
- 44-18-18.1 · Local meals and beverage tax
- 44-18-19 · Collection of sales tax by retailer
- 44-18-19.1 · Direct Pay Permit
- 44-18-20 · Use tax imposed
- 44-18-21 · Liability for use tax
- 44-18-22 · Collection of use tax by retailer
- 44-18-23 · âEngaging in businessâ defined
- 44-18-24 · Collection by retailer of use tax on interstate sales
- 44-18-25 · Presumption that sale is for storage, use, or consumption…
- 44-18-26 · Tax on retailerâs use of merchandise
- 44-18-26.1 · âDemonstration boatâ defined
- 44-18-27 · Tax on rental income to retailer
- 44-18-28 · Resale of fungible goods from commingled mass
- 44-18-29 · Repealed
- 44-18-30 · Gross receipts exempt from sales and use taxes
- 44-18-30.1 · Application for certificate of exemption
- 44-18-30a · Exemption or credit where sales or use taxes were paid in…
- 44-18-30b · Exemption from sales tax for sales by writers, composers,…
- 44-18-30c · Exemption from or stabilization of sales and use taxes for…
- 44-18-30d · Repealed
- 44-18-31 · Exemption of sales to federal government
- 44-18-32 · Sales to federal contractors
- 44-18-33 · Sales to common carrier for use outside state
- 44-18-34 · Exemption from use tax of property subject to sales tax
- 44-18-35 · Property purchased from federal government
- 44-18-36 · Property held prior to 1947 â Property of nonresidents â…