§ 44-18-15.2 — § 44-18-15.2. "Remote sellerâ€� defined — Collection of sales and use tax by remote seller.

Rhode Island § 44-18-15.2

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-18: Sales and Use Taxes — Liability and Computation

Text

§ 44-18-15.2. "Remote sellerâ€� defined — Collection of sales and use tax by remote seller.

(a) As used in this section:

(1) "Remote seller� means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers.

(2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7.]

(b) [Deleted by P.L. 2019, ch. 88, art. 5, § 9.]

Legislative History

P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 11, § 7; P.L. 2019, ch. 12, § 7; P.L. 2019, ch. 88, art. 5, § 9.