Rhode Island General Laws Title 44. Taxation § 44-18-24. Collection by retailer of use tax on interstate sales

(1) That the purchaser's order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point outside of this state as a result of solicitation by the retailer through the medium of advertising in this state; or

(2) That the purchaser's contract of sale or order is made or closed by acceptance or approval outside of this state or before the tangible personal property enters this state; or

(3) That the purchaser's order or contract of sale provides that the property shall be or it is in fact procured or manufactured at a point outside of this state and shipped directly to the purchaser from the point of origin; and

(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.