Rhode Island § 44-18-24 - Sales and Use Taxes — Liability and Computation
Full text of Rhode Island Rhode Island General Laws § 44-18-24 — Sales and Use Taxes — Liability and Computation, with citation guidance and answers to common questions.
§ 44-18-24. Sales and Use Taxes — Liability and Computation
R.I. Gen. Laws § 44-18-24
§ 44-18-24. Collection by retailer of use tax on interstate sales.
Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:
(1) That the purchaser’s order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point outside of this state as a result of solicitation by the retailer through the medium of advertising in this state; or
(2) That the purchaser’s contract of sale or order is made or closed by acceptance or approval outside of this state or before the tangible personal property enters this state; or
(3) That the purchaser’s order or contract of sale provides that the property shall be or it is in fact procured or manufactured at a point outside of this state and shipped directly to the purchaser from the point of origin; and
(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 23; P.L. 1956, ch. 3800, § 1; G.L. 1956, § 44-18-24;
R.P.L. 1957, ch. 44, art. 2, § 2; P.L. 1958, ch. 17, art. 7, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-18-24
What does Rhode Island General Laws § 44-18-24 cover?
Section 44-18-24 ("Sales and Use Taxes — Liability and Computation") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-18-24?
A common citation format is "Rhode Island General Laws § 44-18-24" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-18-24 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.