SECTION 44-19-3

   § 44-19-3  Temporary permits. – The tax administrator may grant a temporary permit to any person desiring toengage for a limited period in the conduct of a business as a retailer withinthe state, or to an itinerant merchant, seasonal retailer, peddler, or personselling tangible personal property at retail without a permanent or fixed placeof business within the state, under any rules and regulations that the taxadministrator may prescribe. A retailer who has no regular place of doingbusiness may be required by the tax administrator to attach the permit to hisor her cart, stand, truck, or other merchandising device.