§ 44-18-15. "Retailerâ€� defined.
(a) "Retailer� includes:
(1) Every person engaged in the business of making sales at retail, including prewritten
computer software delivered electronically or by load and leave, vendor-hosted prewritten
computer software, specified digital products, sales of services as defined in § 44-18-7.3, and sales at auction of tangible personal property owned by the person or others.
(2) Every person making sales of tangible personal property, including prewritten computer
software delivered electronically or by load and leave, or vendor-hosted prewritten
computer software or specified digital products, or sales of services as defined in
§ 44-18-7.3, through an independent contractor or other representative, if the retailer enters
into an agreement with a resident of this state, under which the resident, for a commission
or other consideration, directly or indirectly refers potential customers, whether
by a link on an internet website or otherwise, to the retailer, provided the cumulative
gross receipts from sales by the retailer to customers in the state who are referred
to the retailer by all residents with this type of an agreement with the retailer
is in excess of five thousand dollars ($5,000) during the preceding four (4) quarterly
periods ending on the last day of March, June, September, and December. Such retailer
shall be presumed to be soliciting business through the independent contractor or
other representative, which presumption may be rebutted by proof that the resident
with whom the retailer has an agreement did not engage in any solicitation in the
state on behalf of the retailer that would satisfy the nexus requirement of the United
States Constitution during such four (4) quarterly periods.
(3) Every person engaged in the business of making sales for storage, use, or other consumption
of: (i) Tangible personal property, (ii) Sales at auction of tangible personal property
owned by the person or others, (iii) Prewritten computer software delivered electronically
or by load and leave, (iv) Vendor-hosted prewritten computer software, (v) Specified
digital products, and (vi) Services as defined in § 44-18-7.3.
(4) A person conducting a horse race meeting with respect to horses, which are claimed
during the meeting.
(5) Every person engaged in the business of renting any living quarters in any hotel as
defined in § 42-63.1-2, rooming house, or tourist camp.
(6) Every person maintaining a business within or outside of this state who engages in
the regular or systematic solicitation of sales of tangible personal property, prewritten
computer software delivered electronically or by load and leave, vendor-hosted prewritten
computer software, and/or specified digital products in this state by means of:
(i) Advertising in newspapers, magazines, and other periodicals published in this state,
sold over the counter in this state or sold by subscription to residents of this state,
billboards located in this state, airborne advertising messages produced or transported
in the airspace above this state, display cards and posters on common carriers or
any other means of public conveyance incorporated or operated primarily in this state,
brochures, catalogs, circulars, coupons, pamphlets, samples, and similar advertising
material mailed to, or distributed within this state to residents of this state;
(ii) Telephone;
(iii) Computer-assisted shopping networks; and
(iv) Television, radio, or any other electronic media, that is intended to be broadcast
to consumers located in this state.
(b) When the tax administrator determines that it is necessary for the proper administration
of chapters 18 and 19 of this title to regard any salespersons, representatives, truckers,
peddlers, or canvassers as the agents of the dealers, distributors, supervisors, employers,
or persons under whom they operate or from whom they obtain the tangible personal
property sold by them, irrespective of whether they are making sales on their own
behalf or on behalf of the dealers, distributors, supervisors, or employers, the tax
administrator may so regard them and may regard the dealers, distributors, supervisors,
or employers as retailers for purposes of chapters 18 and 19 of this title.