R.I. Gen. Laws § 44-19-7 — Registration of retailers

Every retailer selling tangible personal property or prewritten computer software
delivered electronically or by load and leave or vendor-hosted prewritten computer
software or specified digital products for storage, use, or other consumption in this
state, as well as services as defined in § 44-18-7.3, in this state, or renting living quarters in any hotel as defined in § 42-63.1-2, rooming house, or tourist camp in this state must register with the tax administrator
and give the name and address of all agents operating in this state, the location
of all distribution or sales houses or offices, or of any hotel as defined in § 42-63.1-2, rooming house, or tourist camp or other places of business in this state, and other
information that the tax administrator may require.