Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 45 - Out of State Retailers - Registration (280-RICR-20-70-45)
Section 280-RICR-20-70-45.7 - Statutory Agent for Process

Under the laws of Rhode Island, a nonresident seller engaging in business in this state and making sales of tangible personal property and taxable services for use or consumption in this state, automatically consents to the appointment of the Director of Business Regulation of the State of Rhode Island as statutory agent for the purpose of accepting service of process on his or her behalf in any suit or other proceeding brought by the Tax Administrator in the courts of Rhode Island for the collection of the Rhode Island use tax from such nonresident seller.