§ 44-18-23 - "Engaging in business" defined.
SECTION 44-18-23
§ 44-18-23 "Engaging in business" defined.– As used in §§ 44-18-21 and 44-18-22 the term "engaging in business inthis state" means the selling or delivering in this state, or any activity inthis state related to the selling or delivering in this state of tangiblepersonal property for storage, use, or other consumption in this state. Thisterm includes, but is not limited to, the following acts or methods oftransacting business:
(1) Maintaining, occupying, or using in this statepermanently or temporarily, directly or indirectly or through a subsidiary,representative, or agent by whatever name called and whether or not qualifiedto do business in this state, any office, place of distribution, sales orsample room or place, warehouse or storage place, or other place of business;
(2) Having any subsidiary, representative, agent,salesperson, canvasser, or solicitor permanently or temporarily, and whether ornot the subsidiary, representative, or agent is qualified to do business inthis state, operate in this state for the purpose of selling, delivering, orthe taking of orders for any tangible personal property;
(3) 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 air spaceabove this state, display cards and posters on common carriers or any othermeans of public conveyance incorporated or operating 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.