Rhode Island Code § 44-18-15.2

“Remote seller” defined — Collection of sales and use tax by remote seller
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(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.]

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