Rhode Island § 44-19-7 - Sales and Use Taxes — Enforcement and Collection
Full text of Rhode Island Rhode Island General Laws § 44-19-7 — Sales and Use Taxes — Enforcement and Collection, with citation guidance and answers to common questions.
§ 44-19-7. Sales and Use Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-19-7
§ 44-19-7. Registration of retailers.
Every retailer selling tangible personal property or prewritten computer software delivered electronically or by load and leave or vendor-hosted prewritten computer software or specified digital products for storage, use, or other consumption in this state, as well as services as defined in § 44-18-7.3, in this state, or renting living quarters in any hotel as defined in § 42-63.1-2, rooming house, or tourist camp in this state must 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 as defined in § 42-63.1-2, rooming house, or tourist camp or other places of business in this state, and other information that the tax administrator may require.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 24; G.L. 1956, § 44-19-7; P.L. 1967, ch. 179, art.
2, § 10; P.L. 2011, ch. 151, art. 19, § 25; P.L. 2012, ch. 241, art. 21, § 5; P.L.
2018, ch. 47, art. 4, § 11; P.L. 2019, ch. 88, art. 5, § 11.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-19-7
What does Rhode Island General Laws § 44-19-7 cover?
Section 44-19-7 ("Sales and Use Taxes — Enforcement and Collection") 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 § 44-19-7?
A common citation format is "Rhode Island General Laws § 44-19-7" (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 § 44-19-7 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.