Collection by retailer of use tax on interstate sales

Official textwebserver.rilegislature.govlast amended 1958

Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:

# (1)

That the purchaserâs 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 purchaserâs 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 purchaserâs 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.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-24; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1.

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