reglab/housing_qa huggingface dataset:
RI Gen L § 44-18.2-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-6 - Other obligations.

§ 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.History of Section.P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 6; P.L. 2019, ch. 12, § 6.
RI Gen L § 44-18.2-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-7 - Rules and regulations - Forms.

§ 44-18.2-7. Rules and regulations — Forms.The tax administrator may promulgate rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.History of Section.P.L. 2017, ch. 302, art. 8, § 18.
RI Gen L § 44-18.2-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-8 - Enforcement.

§ 44-18.2-8. Enforcement.(A) General. The tax administrator shall administer and enforce this chapter and may require any facts and information to be reported that he or she may deem necessary to enforce the provisions of this chapter.(B) Examination of books and witnesses. For the purpose of ascertaining the correctness of any filing or notice or for the purpose of compliance with the terms of this chapter, the tax administrator shall have the power to examine or to cause to have examined, by any agent or representative designated by the tax administrator for that purpose, any books, papers, records, or memoranda bearing upon said matters and may require the attendance of the person rendering the return or any officer or employee of the person, or the attendance of any other person having knowledge of the correctness of any filing or notice or compliance with the terms of this chapter, and may take testimony and require proof material for its information, with power to administer oaths to the person or persons.History of Section.P.L. 2017, ch. 302, art. 8, § 18.
RI Gen L § 44-18.2-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-9 - Appeal.

§ 44-18.2-9. Appeal.If the tax administrator issues a final determination hereunder, an appeal may be made pursuant to the provisions of chapter 19 of title 44.History of Section.P.L. 2017, ch. 302, art. 8, § 18.
RI Gen L § 44-18.2-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18.2 - Sales and Use Taxes - Remote Sellers, Referrers, and Marketplace Facilitators Act|Section 44-18.2-10 - Severability.

§ 44-18.2-10. Severability.If any provision of this chapter or the application thereof is held invalid, such invalidity shall not affect the provisions or applications of this chapter which can be given effect without the invalid provisions or applications.History of Section.P.L. 2017, ch. 302, art. 8, § 18.
RI Gen L § 44-19-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-2 - Issuance of permit - Assignment prohibited - Display - Fee for renewal after suspension or revocation.

§ 44-19-2. Issuance of permit — Assignment prohibited — Display.Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state. If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed under this title, then before a permit is issued the applicant shall pay the amount owed. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the permit. The permit shall at all times be conspicuously displayed at the place for which issued.History of Section.P.L. 1947, ch. 1887, art. 2, § 18; G.L. 1956, § 44-19-2; P.L. 1960, ch. 74, § 22; P.L. 1993, ch. 138, art. 39, § 1; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 309, § 1, effective July 1, 2021; P.L. 2021, ch. 310, § 1, effective July 9, 2021.
RI Gen L § 44-19-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-3 - Temporary permits.

§ 44-19-3. Temporary permits.The tax administrator may grant a temporary permit to any person desiring to engage for a limited period in the conduct of a business as a retailer within the state, or to an itinerant merchant, seasonal retailer, peddler, or person selling tangible personal property at retail without a permanent or fixed place of business within the state, under any rules and regulations that the tax administrator may prescribe. A retailer who has no regular place of doing business may be required by the tax administrator to attach the permit to his or her cart, stand, truck, or other merchandising device.History of Section.P.L. 1947, ch. 1887, art. 2, § 19; G.L. 1956, § 44-19-3.
RI Gen L § 44-19-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-4 - Return of permit on cessation of business - Cancellation.

§ 44-19-4. Return of permit on cessation of business — Cancellation.(a) Whenever any person holding a permit as provided in this chapter ceases to conduct the business for which the permit was issued at the place named, the person shall immediately return that permit to the tax administrator for cancellation.(b) Whenever any person files returns for twelve (12) successive monthly periods or four (4) successive quarterly periods, as the case may be, showing no sales, the tax administrator may, after giving the person notice, in writing, of his or her intent to cancel the permit or permits, cancel the permit or permits unless the person objects to the cancellation, in writing, within thirty (30) days of the mailing of the notice. If an objection is filed, the tax administrator shall, as soon as possible, fix a time and place for a hearing requiring the person to show cause why his or her permit or permits should not be canceled as a result of the cessation of business for which the permit was issued.History of Section.P.L. 1947, ch. 1887, art. 2, § 20; G.L. 1956, § 44-19-4; P.L. 1989, ch. 87, § 1.
RI Gen L § 44-19-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-5 - Suspension or revocation of permit - New permit.

§ 44-19-5. Suspension or revocation of permit — New permit.Whenever any person fails to comply with any provision of this chapter or chapter 18 of this title, the tax administrator upon a hearing, after giving the person at least five (5) days' notice, in writing, specifying the time and place of the hearing and requiring the person to show cause why his or her permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person. The notice may be served personally or by mail. The tax administrator shall not issue a new permit after the revocation of a permit unless the tax administrator is satisfied that the former holder of the permit will comply with the provisions of this chapter and chapter 18 of this title; and in this case the tax administrator may require the filing of a bond with surety or the deposit of a security as the tax administrator deems necessary to assure compliance with those chapters.History of Section.P.L. 1947, ch. 1887, art. 2, § 21; G.L. 1956, § 44-19-5.
RI Gen L § 44-19-5.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-5.1 - Injunctive relief - Jurisdiction of court.

§ 44-19-5.1. Injunctive relief — Jurisdiction of court.(a) The superior court of this state has jurisdiction to restrain and enjoin any person from engaging in business as a retailer in this state without a retail sales permit or permits or after a retail sales permit has been suspended or revoked.(b) The tax administrator may institute proceedings to prevent and restrain violations of this chapter as provided in subsection (a) of this section.(c) In any proceeding instituted under this section, proof that a person continues to operate a business from the location to which a revoked retail sales permit was assigned is prima facie evidence that the person is engaging in business as a retailer without a retail sales permit.History of Section.P.L. 1981, ch. 159, § 1; P.L. 1990, ch. 314, § 1.
RI Gen L § 44-19-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-6 - Penalty for business without permit.

§ 44-19-6. Penalty for business without permit.A person who engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, is guilty of a misdemeanor, and shall be fined not more than five thousand dollars ($5,000) for each offense, or be imprisoned not exceeding one year, or be punished by both fine and imprisonment. Each day in which the person engages in business constitutes a separate offense.History of Section.P.L. 1947, ch. 1887, art. 2, § 22; G.L. 1956, § 44-19-6.
RI Gen L § 44-19-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-7 - Registration of retailers.

§ 44-19-7. Registration of retailers.Every retailer selling tangible personal property or prewritten computer software delivered electronically or by load and leave or vendor-hosted prewritten computer software or specified digital products for storage, use, or other consumption in this state, as well as services as defined in § 44-18-7.3, in this state, or renting living quarters in any hotel as defined in § 42-63.1-2, rooming house, or tourist camp in this state must register with the tax administrator and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices, or of any hotel as defined in § 42-63.1-2, rooming house, or tourist camp or other places of business in this state, and other information that the tax administrator may require.History of Section.P.L. 1947, ch. 1887, art. 2, § 24; G.L. 1956, § 44-19-7; P.L. 1967, ch. 179, art. 2, § 10; P.L. 2011, ch. 151, art. 19, § 25; P.L. 2012, ch. 241, art. 21, § 5; P.L. 2018, ch. 47, art. 4, § 11; P.L. 2019, ch. 88, art. 5, § 11.
RI Gen L § 44-19-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-8 - Separate listing of tax in price.

§ 44-19-8. Separate listing of tax in price.The tax administrator may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the sales or use tax is displayed separately from the list price, the price advertised, the marked price, or other price on the sales check or other proof of sale.History of Section.P.L. 1947, ch. 1887, art. 2, § 25; G.L. 1956, § 44-19-8.
RI Gen L § 44-19-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-9 - Advertisement as to assumption of tax by retailer.

§ 44-19-9. Advertisement as to assumption of tax by retailer.It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the sales or use tax or any part of the tax will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or upon the rental charged for living quarters in hotels, rooming houses, or tourist camps or that, if added, the tax or any part of the tax will be refunded.History of Section.P.L. 1947, ch. 1887, art. 2, § 26; G.L. 1956, § 44-19-9; P.L. 1967, ch. 179, art. 2, § 11.
RI Gen L § 44-19-10.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-10.1 - Prepayment of sales tax on cigarettes.

§ 44-19-10.1. Prepayment of sales tax on cigarettes.(a) Every distributor and dealer licensed pursuant to chapter 20 of this title shall pay, as a prepayment for the taxes imposed by chapter 18 of this title, a tax on cigarettes possessed for sale or use in this state and upon which the distributor or dealer is required to affix cigarette stamps pursuant to chapter 20 of this title. The tax shall be computed annually by multiplying the minimum price of standard brands of cigarettes in effect as of April 1, 2005 and each April 1 thereafter, by the tax rate imposed by §§ 44-18-18 and 44-18-20. The minimum price of standard brands of cigarettes shall be determined in accordance with chapter 6 of title 13 and the regulations promulgated by the tax administrator. The tax shall be prepaid at the time the distributor or dealer purchases such stamps from the tax administrator. However, the tax administrator may, in his or her discretion, permit a licensed distributor or licensed dealer to pay for the prepayment within thirty (30) days after the date of purchase, provided that a bond satisfactory to the tax administrator in an amount not less than the prepayment due shall have been filed with the tax administrator conditioned upon payment for the prepayment of sales tax. The tax administrator shall keep accurate records of all stamps sold to each distributor and dealer.(b) The provisions of § 44-20-12 relating to the use of stamps to evidence payment of the tax imposed by chapter 20 of this title shall be applicable to the prepayment requirement of the sales/use tax imposed by this section. Provided, however, no sales/use tax is required to be prepaid on sales of cigarettes sold to the United States, its agencies and instrumentalities or the armed forces of the United States, this state (including any city, town, district or other political subdivision) and any other organization qualifying as exempt under § 44-18-30(5).(c) Except as otherwise provided in this section, all other provisions of chapters 18 and 19 of this title applicable to administration and collection of sales/use tax shall apply to the prepayment requirement pursuant to this section.(d) All taxes paid pursuant to this section are conclusively presumed to be a direct tax on the retail consumer, precollected for the purpose of convenience and facility only.History of Section.P.L. 2005, ch. 117, art. 16, § 7.
RI Gen L § 44-19-10.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-10.2 - Floor stock tax on inventory.

§ 44-19-10.2. Floor stock tax on inventory.(a) A floor tax is imposed on the inventory of stamped packages of cigarettes held for sale in this state at 12:01 A.M. on April 10, 2009. The floor tax will apply to the stamped cigarette inventory of distributors. In addition, the floor tax will apply to any unaffixed tax stamps in the possession of a distributor or dealer at 12:01 A.M. on April 10, 2009 that had been issued prior to that date. The inventory necessary to account for the floor tax must be taken as of the close of business on April 9, 2009.(b) The floor tax shall be computed in the same manner as the prepayment of sales tax on cigarettes as set forth in subsection 44-19-10.1(a); provided, that credit shall be allowed for any sales tax paid on said cigarettes or unaffixed tax stamps prior to April 10, 2009.History of Section.P.L. 2005, ch. 117, art. 16, § 7; P.L. 2009, ch. 5, art. 9, § 5.
RI Gen L § 44-19-10.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-10.3 - Electronic filing of sales tax returns.

§ 44-19-10.3. Electronic filing of sales tax returns.(a) Beginning on January 1, 2010, any person required to collect and remit sales and use tax to the state of Rhode Island who had an average monthly sales and use tax liability of two hundred dollars ($200) or more per month for the previous calendar year, shall remit said payments by electronic funds transfer or other electronic means defined by the tax administrator. The tax administrator shall adopt rules necessary to administer a program of electronic funds transfer or other electronic filing system.(b) If any person fails to remit said taxes by electronic funds transfer or other electronic means defined by the tax administrator as required hereunder, the amount of tax required to have been electronically transferred shall be increased by the lesser of five percent (5%) of the amount that was not so transferred or five hundred dollars ($500), whichever is less, unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.(c) The tax administrator is authorized to waive the electronic filing requirement in a given year a person who can show that filing electronically will cause undue hardship.(d) Any person engaged in commercial farming as defined in subdivision 44-18-30(32) shall not be subject to the electronic filing requirement as set forth in this section.History of Section.P.L. 2009, ch. 68, art. 16, § 9; P.L. 2010, ch. 200, § 1; P.L. 2010, ch. 235, § 1.
RI Gen L § 44-19-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-11 - Deficiency determinations - Interest.

§ 44-19-11. Deficiency determinations — Interest.If the tax administrator is not satisfied with the return or returns or the amount of tax paid to the tax administrator by any person, the administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or for more than one month. The amount of the determination, exclusive of penalties, bears interest at the annual rate provided by § 44-1-7 from the fifteenth day (15th) after the close of the month for which the amount, or any portion of it, should have been paid until the date of payment.History of Section.P.L. 1947, ch. 1887, art. 2, § 38; G.L. 1956, § 44-19-11; P.L. 1974, ch. 81, § 1; P.L. 1992, ch. 388, § 7.
RI Gen L § 44-19-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-12 - Pecuniary penalties for deficiencies.

§ 44-19-12. Pecuniary penalties for deficiencies.If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter and chapter 18 of this title, a penalty of ten percent (10%) of the amount of the determination is added to it. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter or chapter 18 of this title, a penalty of fifty percent (50%) of the amount of the determination is added to it.History of Section.P.L. 1947, ch. 1887, art. 2, § 38; G.L. 1956, § 44-19-12.
RI Gen L § 44-19-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-13 - Notice of determination.

§ 44-19-13. Notice of determination.(a) The tax administrator shall give to the retailer or to the person storing, using, or consuming the tangible personal property a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this article, failure to make a return, or claim for additional amount pursuant to §§ 44-19-16 — 44-19-19, every notice of a deficiency determination shall be mailed within three (3) years after the fifteenth (15th) day of the calendar month following the month for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later, unless a longer period is agreed upon by the tax administrator and the taxpayer.(b) Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue a notice of a deficiency determination for any sales or use tax determined to be due and payable more than ten (10) years after the return is filed or was due to be filed, nor shall the tax administrator commence any collection action for any tax that is due and payable unless the collection action is commenced within ten (10) years after a notice of a deficiency determination becomes a final collectible assessment; provided, however, that the tax administrator may renew a statutory lien that was initially filed within the ten-year (10) period for collection actions. Both of the aforementioned ten-year (10) periods are tolled for any period of time the taxpayer is in federal bankruptcy or state receivership proceedings. "Collection action" refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. "Collection action" may include, but is not limited to, any civil action involving a liability owed under chapters 18, 18.1, 18.2, and 19 of title 44. This section excludes any sales and use tax liabilities that are deemed trust funds as defined in § 44-19-35, as well as any meals and beverage tax liabilities that are collected pursuant to § 44-18-18.1, and any hotel tax liabilities that are collected pursuant to § 44-18-36.1.(c) The ten-year (10) limitation shall not apply to the renewal or continuation of the state's attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.History of Section.P.L. 1947, ch. 1887, art. 2, § 38; G.L. 1956, § 44-19-13; P.L. 2019, ch. 192, § 1; P.L. 2019, ch. 215, § 1.