Rhode Island General Laws
Title 44 - Taxation
Chapter 44-18.2 - Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act

Section 44-18.2-1. - Legislative findings. - § 44-18.2-1. Legislative findings. The general assembly finds and declares...

Section 44-18.2-2. - Definitions. - § 44-18.2-2. Definitions. For the purposes of this chapter: (1)...

Section 44-18.2-3. - Requirements for non-collecting retailers, referrers, and retail sale facilitators. - § 44-18.2-3. Requirements for non-collecting retailers, referrers, and retail sale...

Section 44-18.2-4. - Exceptions for referrers and retail sale facilitators. - § 44-18.2-4. Exceptions for referrers and retail sale facilitators. (A)(i)...

Section 44-18.2-5. - Penalties. - § 44-18.2-5. Penalties. Prior to ninety (90) days after March...

Section 44-18.2-6. - Other obligations. - § 44-18.2-6. Other obligations. (A) Nothing in this section affects...

Section 44-18.2-7. - Rules and regulations — Forms. - § 44-18.2-7. Rules and regulations — Forms. The tax administrator...

Section 44-18.2-8. - Enforcement. - § 44-18.2-8. Enforcement. (A) General. The tax administrator shall administer...

Section 44-18.2-9. - Appeal. - § 44-18.2-9. Appeal. If the tax administrator issues a final...

Section 44-18.2-10. - Severability. - § 44-18.2-10. Severability. If any provision of this chapter or...