Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-19-3 — Temporary permits
The tax administrator may grant a temporary permit to any person desiring to engage
for a limited period in the conduct of a business as a retailer within the state,
or to an itinerant merchant, seasonal retailer, peddler, or person selling tangible
personal property at retail without a permanent or fixed place of business within
the state, under any rules and regulations that the tax administrator may prescribe.
A retailer who has no regular place of doing business may be required by the tax administrator
to attach the permit to his or her cart, stand, truck, or other merchandising device.
Source: official text