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In your example, the manufacturers are not in Rhode Island and so are not required to collect the 5% sales tax for the state of Rhode Island. The retailers in Rhode Island, however, fall under that state's jurisdiction; they are required by the state to collect the 5% sales tax, which they must then remit to the state. A consumer might opt to order the beverages direct from the manufacturer; they will be shipped and the consumer will not be charged sales tax. However, (typically) at the time the consumer files his state tax return, he must declare that purchase (and any other transactions where he was in Rhode Island and the other party was not) and pay a 5% "use tax" on those transactions.
It is common for people to neither declare nor pay the use tax; though they are violating the law in neglecting the tax, there is usually little chance they'll be caught. This is why states are trying to gain the power to have businesses in other states collect sales taxes for them.
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