§ 44-18.2-6. Other obligations.
(A) Nothing in this section affects the obligation of any in-state customer to remit use tax as to any applicable transaction in which the seller, non-collecting retailer, retail sale facilitator, remote seller, marketplace seller, or marketplace facilitator has not collected and remitted the sales tax for said transaction.
(B) Nothing in this chapter shall be construed as relieving any other person or entity otherwise required to collect and remit sales and use tax under applicable Rhode Island law from continuing to do so.
(C) In the event that any section of this chapter is later determined to be unlawful, no person, persons, or entity shall have a cause of action against the person that collected and remitted the sales and use tax pursuant to this chapter.
History of Section.P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 6; P.L. 2019, ch. 12, § 6.
Structure Rhode Island General Laws
Chapter 44-18.2 - Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act
Section 44-18.2-1. - Legislative findings.
Section 44-18.2-2. - Definitions.
Section 44-18.2-4. - Exceptions for referrers and retail sale facilitators.
Section 44-18.2-5. - Penalties.
Section 44-18.2-6. - Other obligations.
Section 44-18.2-7. - Rules and regulations — Forms.