§ 44-18-15.2. "Remote seller" and "remote sale" defined Collection of sales and use tax by remote seller.
(a) As used in this section:
(1) "Remote seller" means a person who makes remote sales in this state.
(2) "Remote sale" means a sale into this state for which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by federal law.
(b) Upon passage of any federal law authorizing states to require remote sellers to collect and remit sales and use taxes, this state will require a remote seller making remote sales in the state to pay, collect, and remit sales and use taxes at the rate imposed under § 44-18-18, and in accordance with the provisions of this article, chapters 18.1 and 19 of this title, and applicable federal law.
(P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63.)