Section 280-RICR-20-70-45.6 - Registration and Collection of Sales and Use Tax by RetailersA. Every retailer selling tangible personal property or prewritten computer software delivered electronically or by load and leave for storage, use, or other consumption in this state, or package tour and scenic and sightseeing transportation services, or renting living quarters in any hotel, rooming house, or tourist camp in this state, shall 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, rooming house, or tourist camp or other places of business in this state, and other information that the tax administrator may require.B. Registration of Out-of-State Retailers - All out-of-state retailers engaging in business in this state, shall register with the Tax Administrator to collect the use tax, and have the same obligation to add, collect and remit the tax on Rhode Island sales in the same manner as a local retailer with a place of business located within this state.C. Every Retailer, at the time of making taxable sales, shall collect and remit sales and use tax at the tax rate as provided in R.I. Gen. Laws §§ 44-18-18 and 44-18-20 from the purchaser or person renting the room and give a receipt therefore.280 R.I. Code R. § 280-RICR-20-70-45.6