§ 44-18.2-1 Legislative findings
§ 44-18.2-2 Definitions
§ 44-18.2-3 Requirements for non-collecting retailers, referrers, and retail sale facilitators
§ 44-18.2-4 Exceptions for referrers and retail sale facilitators
§ 44-18.2-5 Penalties
§ 44-18.2-6 Other obligations
§ 44-18.2-7 Rules and regulations – Forms
§ 44-18.2-8 Enforcement
§ 44-18.2-9 Appeal
§ 44-18.2-10 Severability

Terms Used In Rhode Island General Laws > Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Personal property: All property that is not real property.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8