§ 44-18-15.2. “Remote seller” defined — Collection of sales and use tax by remote seller.
(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.