Section 44-18-15.2 - "Remote seller" and "remote sale" 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].R.I. Gen. Laws § 44-18-15.2
Amended by 2019 Pub. Laws, ch. 88,§ 5-9, eff. 10/1/2019.Amended by 2019 Pub. Laws, ch. 12,§ 7, eff. 3/29/2019.Amended by 2019 Pub. Laws, ch. 11,§ 7, eff. 3/29/2019.Amended by 2014 Pub. Laws, ch. 528,§ 63, eff. 12/31/2014.Added by 2013 Pub. Laws, ch. 144,§ 9-3, eff. 7/3/2013.