Rhode Island § 44-19-7 § 44-19-7. Registration of retailers.

Rhode Island Statutes

§ 44-19-7 — § 44-19-7. Registration of retailers.

Rhode Island § 44-19-7

Title 44Taxation

Ch. 44-19Sales and Use Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-19-7 (§ 44-19-7. Registration of retailers.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-19-7 (2026).

Text

§ 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 i

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§ 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.

Legislative History

P.L. 1947, ch. 1887, art. 2, § 24; G.L. 1956, § 44-19-7; P.L. 1967, ch. 179, art. 2, § 10; P.L. 2011, ch. 151, art. 19, § 25; P.L. 2012, ch. 241, art. 21, § 5; P.L. 2018, ch. 47, art. 4, § 11; P.L. 2019, ch. 88, art. 5, § 11.