(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]. History of Section.P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 11, § 7; P.L. 2019, ch. 12, § 7; P.L. 2019, ch. 88, art. 5, § 9.
Rhode Island Legal Code