R.I. Gen. Laws § 44-18.1-32 — Seller participation

(A) The member states shall provide an online registration system that will allow sellers
to register in all the member states.
(B) By registering, the seller agrees to collect and remit sales and use taxes for all
taxable sales into the member states, including member states joining after the seller’s
registration. Withdrawal or revocation of a member state shall not relieve a seller
of its responsibility to remit taxes previously or subsequently collected on behalf
of the state.
(C) In member states where the seller has a requirement to register prior to registering
under the Agreement, the seller may be required to provide additional information
to complete the registration process or the seller may choose to register directly
with those states.
(D) A member state or a state that has withdrawn or been expelled shall not use registration
with the central registration system and the collection of sales and use taxes in
the member states as a factor in determining whether the seller has nexus with that
state for any tax at any time.