§ 44-18-24 - Collection by retailer of use tax on interstate sales.
SECTION 44-18-24
§ 44-18-24 Collection by retailer of usetax on interstate sales. – Every retailer required or permitted to collect the tax shall collect the taximposed by § 44-18-20, notwithstanding the following:
(1) That the purchaser's order or the contract of sale isdelivered, mailed, or otherwise transmitted by the purchaser to the retailer ata point outside of this state as a result of solicitation by the retailerthrough the medium of advertising in this state; or
(2) That the purchaser's contract of sale or order is made orclosed by acceptance or approval outside of this state or before the tangiblepersonal property enters this state; or
(3) That the purchaser's order or contract of sale providesthat the property shall be or it is in fact procured or manufactured at a pointoutside of this state and shipped directly to the purchaser from the point oforigin; and
(4) That the cost of delivery of the property by the retailerto the purchaser is paid by the retailer.