R.I. Gen. Laws § 44-18.2-6 — Other obligations

(A) Nothing in this section affects the obligation of any in-state customer to remit use
tax as to any applicable transaction in which the seller, non-collecting retailer,
retail sale facilitator, remote seller, marketplace seller, or marketplace facilitator
has not collected and remitted the sales tax for said transaction.
(B) Nothing in this chapter shall be construed as relieving any other person or entity
otherwise required to collect and remit sales and use tax under applicable Rhode Island
law from continuing to do so.
(C) In the event that any section of this chapter is later determined to be unlawful,
no person, persons, or entity shall have a cause of action against the person that
collected and remitted the sales and use tax pursuant to this chapter.