§ 44-19-7 - Registration of retailers.
SECTION 44-19-7
§ 44-19-7 Registration of retailers.– Every retailer selling tangible personal property for storage, use, or otherconsumption in this state or renting living quarters in any hotel, roominghouse, or tourist camp in this state must register with the tax administratorand give the name and address of all agents operating in this state, thelocation of all distribution or sales houses or offices, or of any hotel,rooming house, or tourist camp or other places of business in this state, andother information that the tax administrator may require.