R.I. Gen. Laws § 44-18-24 — Collection by retailer of use tax on interstate sales

Every retailer required or permitted to collect the tax shall collect the tax imposed
by § 44-18-20, notwithstanding the following:
(1) That the purchaser’s order or the contract of sale is delivered, mailed, or otherwise
transmitted by the purchaser to the retailer at a point outside of this state as a
result of solicitation by the retailer through the medium of advertising in this state;
or
(2) That the purchaser’s contract of sale or order is made or closed by acceptance or
approval outside of this state or before the tangible personal property enters this
state; or
(3) That the purchaser’s order or contract of sale provides that the property shall be
or it is in fact procured or manufactured at a point outside of this state and shipped
directly to the purchaser from the point of origin; and
(4) That the cost of delivery of the property by the retailer to the purchaser is paid
by the retailer.