Rhode Island General Laws Title 44. Taxation § 44-18.2-6. Other obligations

(A) Nothing in this section affects the obligation of any in-state customer to remit use tax as to any applicable transaction in which the seller, non-collecting retailer, retail sale facilitator, remote seller, marketplace seller, or marketplace facilitator has not collected and remitted the sales tax for said transaction.

(B) Nothing in this chapter shall be construed as relieving any other person or entity otherwise required to collect and remit sales and use tax under applicable Rhode Island law from continuing to do so.

(C) In the event that any section of this chapter is later determined to be unlawful, no person, persons, or entity shall have a cause of action against the person that collected and remitted the sales and use tax pursuant to this chapter.