Prior to the South Dakota v. Wayfair, Inc. decision, Rhode Island had already enacted legislation related to economic nexus and remote sellers. Effective August 17, 2017, remote sellers needed to comply with certain registration or notice requirements depending on whether the seller qualified as a “non-collecting retailer,” a “retail sale facilitator,” or a “referrer.” Depending on the status designation, sellers had to either register, collect and remit Rhode Island sales tax, or notify consumers that they may owe the tax. Following Wayfair, new legislation was put in place to better align with the outcome of the case. From July 1, 2019, remote sellers, marketplace facilitators, and referrers must register with the Rhode Island Division of Taxation and collect and remit Rhode Island sales tax. This new legislation removed the notice requirement option and made mandatory the registration option. We have highlighted the main points below.
Source: SOVOS
Latest Posts in "United States"
- 2026 Sales Tax Changes: Key Updates for Ecommerce, SaaS, and Digital Sellers
- Florida Dealers Must Calculate Sales Tax on Actual Price Despite Penny Shortage and Cash Rounding
- Georgia County Sales Tax Rate Changes Effective January 1, 2026: What Sellers Need to Know
- Texas Sales Tax: New Cash Rounding Rules as Pennies Disappear—What Retailers Must Know
- Yakima County Sales Tax Rises 0.2% in 2026 to Fund Emergency Communications
