Rhode Island General Laws

R.I. Gen. Laws § 44-18-22 (2026)

Collection of use tax by retailer

✓ current as of July 2026

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Every retailer engaging in business in this state and making sales of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, for storage, use, or other consumption in this state, not exempted under this chapter shall, at the time of making the sales, or if the storage, use, or other consumption of the tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, is not then taxable under this chapter, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt in the manner and form prescribed by the tax administrator.

Notes of Decisions

Cited in 3 cases, 1981–1999 · leading case: Capitol Bldg. Co. v. Langton, 221 A.2d 99 (R.I. 1981).

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Capitol Bldg. Co. v. Langton, 221 A.2d 99 (R.I. 1981). · cites it 5× “His liability is not extinguished until the tax has been paid to this state, except that a receipt from a retailer engaging in business in this state or from a retailer who is authorized by the tax administrator to collect the tax under such rules and regulations as he may…”

Ahlburn v. Clark, 728 A.2d 449 (R.I. 1999). “See § 44-18-22; see also In re Melino Cigar & Candy Co.”

Costello Bros. v. Pawtucket Inst. for Sav. (In re Melino Cigar & Candy Co.), 22 B.R. 703 (D.R.I. 1982). “Law § 44-18-22. There are no similar provisions with respect to the cigarette tax.”

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