§ 44-18-15 - "Retailer" defined.
SECTION 44-18-15
§ 44-18-15 "Retailer" defined. – (a) "Retailer" includes:
(1) Every person engaged in the business of making sales atretail, including sales at auction of tangible personal property owned by theperson or others.
(2) Every person making sales of tangible personal propertythrough an independent contractor or other representative, if the retailerenters into an agreement with a resident of this state, under which theresident, for a commission or other consideration, directly or indirectlyrefers potential customers, whether by a link on an Internet website orotherwise, to the retailer, provided the cumulative gross receipts from salesby the retailer to customers in the state who are referred to the retailer byall residents with this type of an agreement with the retailer, is in excess offive thousand dollars ($5,000) during the preceding four (4) quarterly periodsending on the last day of March, June, September and December. Such retailershall be presumed to be soliciting business through such independent contractoror other representative, which presumption may be rebutted by proof that theresident with whom the retailer has an agreement did not engage in anysolicitation in the state on behalf of the retailer that would satisfy thenexus requirement of the United States Constitution during such four (4)quarterly periods.
(3) Every person engaged in the business of making sales forstorage, use, or other consumption, or the business of making sales at auctionof tangible personal property owned by the person or others for storage, use,or other consumption.
(4) A person conducting a horse race meeting with respect tohorses, which are claimed during the meeting.
(5) Every person engaged in the business of renting anyliving quarters in any hotel, rooming house, or tourist camp.
(6) Every person maintaining a business within or outside ofthis state who engages in the regular or systematic solicitation of sales oftangible personal property in this state by means of:
(i) Advertising in newspapers, magazines, and otherperiodicals published in this state, sold over the counter in this state orsold by subscription to residents of this state, billboards located in thisstate, airborne advertising messages produced or transported in the airspaceabove this state, display cards and posters on common carriers or any othermeans of public conveyance incorporated or operated primarily in this state,brochures, catalogs, circulars, coupons, pamphlets, samples, and similaradvertising material mailed to, or distributed within this state to residentsof this state;
(ii) Telephone;
(iii) Computer assisted shopping networks; and
(iv) Television, radio or any other electronic media, whichis intended to be broadcast to consumers located in this state.
(b) When the tax administrator determines that it isnecessary for the proper administration of chapters 18 and 19 of this title toregard any salespersons, representatives, truckers, peddlers, or canvassers asthe agents of the dealers, distributors, supervisors, employers, or personsunder whom they operate or from whom they obtain the tangible personal propertysold by them, irrespective of whether they are making sales on their own behalfor on behalf of the dealers, distributors, supervisors, or employers, the taxadministrator may so regard them and may regard the dealers, distributors,supervisors, or employers as retailers for purposes of chapters 18 and 19 ofthis title.