§ 44-18-24 — § 44-18-24. Collection by retailer of use tax on interstate sales.

§ 44-18-24. Collection by retailer of use tax on interstate sales.

Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:

(1) That the purchaser's order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point outside of this state as a result of solicitation by the retailer through the medium of advertising in this state; or

(2) That the purchaser's contract of sale or order is made or closed by acceptance or approval outside of this state or before the tangible personal property enters this state; or

(3) That the purchaser's order or contract of sale provides that the property shall be or it is in fact procured or manufactured at a point outside of this state and shipped directly to the purchaser from the point of origin; and

(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.

Legislative History

P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-24; R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1.