reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18.2 - Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act › Section 44-18.2-1. - Legislative findings.

§ 44-18.2-1. Legislative findings.
The general assembly finds and declares that:
(1)
The commerce clause of the United States Constitution prohibits states from imposing an undue burden on interstate commerce.
(2)
There has been an exponential expansion of online commerce and related technology, and due to the ready availability of sales and use tax collection software and Rhode Island’s status as a signatory to the Streamlined Sales and Use Tax Agreement under which there is an existing compliance infrastructure in place to facilitate the collection and remittance of sales tax by non-collecting retailers, it is no longer an undue burden for non-collecting retailers to accurately compute, collect, and remit and/or report with respect to their sales and use tax obligations to Rhode Island.
(3)
The existence and/or presence of a non-collecting retailer’s, referrer’s, or retail sale facilitator’s in-state software on the devices of in-state customers constitutes physical presence of the non-collecting retailer, referrer, or retail sale facilitator in Rhode Island under Quill Corp. v. North Dakota, 504 U.S. 298 (U.S. 1992).
(4)
While such a physical presence of the non-collecting retailer, referrer, or retail sale facilitator may not be “presence” in the traditional sense, a non-collecting retailer, referrer, or retail sale facilitator who uses in-state software and engages in a significant number of transactions with in-state customers in a calendar year or receives significant revenue from internet sales to in-state customers in a given calendar year evidences an intent to establish and maintain a market in this state for its sales.
History of Section.
P.L. 2017, ch. 302, art. 8, § 18.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18.2 - Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act › Section 44-18.2-4. - Exceptions for referrers and retail sale facilitators.

§ 44-18.2-4. Exceptions for referrers and retail sale facilitators.
(A)(i)
Notwithstanding the provisions of § 44-18.2-3, no retail sale facilitator shall be required to comply with the provisions of § 44-18.2-3(H), for any sale where the retail sale facilitator within ninety (90) days of the date of the sale has been provided either:
(1)
A copy of the retailer’s Rhode Island sales tax permit to make sales at retail in this state or its resale certificate as applicable; or
(2)
Evidence of a fully completed Rhode Island or Streamlined agreement sales and use tax exemption certificate.
(ii)
Notwithstanding the provisions of § 44-18.2-3, no referrer shall be required to comply with the provisions of § 44-18.2-3(G) for any referral where the referrer within ninety (90) days of the date of the sale has been provided either:
(1)
A copy of the retailer’s Rhode Island sales tax permit to make sales at retail in this state or its resale certificate as applicable; or
(2)
Evidence of a fully completed Rhode Island or Streamlined agreement sales and use tax exemption certificate.
(B)
Nothing in this section shall be construed to interfere with the ability of a non-collecting retailer, referrer, or retail sale facilitator and a retailer to enter into agreements with each other; provided, however, the terms of said agreements shall not in any way be inconsistent with or contravene the requirements of this chapter.
(C)
The provisions of subsections (A) and (B) herein will not be applicable as of ninety (90) days after March 29, 2019.
History of Section.
P.L. 2017, ch. 302, art. 8, § 18; P.L. 2019, ch. 11, § 4; P.L. 2019, ch. 12, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-18.2 - Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act › Section 44-18.2-5. - Penalties.

§ 44-18.2-5. Penalties.
Prior to ninety (90) days after March 29, 2019, any non-collecting retailer, referrer, or retail sale facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a total penalty of ten thousand dollars ($10,000) per calendar year. As of ninety (90) days after March 29, 2019, any remote seller, referrer, or marketplace facilitator that fails to comply with any of the requirements of this chapter shall be subject to a penalty of ten dollars ($10.00) for each such failure, but not less than a total penalty of ten thousand dollars ($10,000) per calendar year. Each instance of failing to comply with the requirements of this chapter shall constitute a separate violation for purposes of calculating the penalty under this section. This penalty shall be in addition to any other applicable penalties under title 44.
History of Section.
P.L. 2017, ch. 302, art. 8, § 18; P.L. 2018, ch. 346, § 29; P.L. 2019, ch. 11, § 5; P.L. 2019, ch. 12, § 5.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.

§ 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-14. - Determination without return — Interest and penalties.

§ 44-19-14. Determination without return — Interest and penalties.
If any person fails to make a return, the tax administrator shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use, or other consumption of which in this state is subject to the use tax. The estimate shall be made for the month or months in respect to which the person failed to make a return and is based upon any information, which is in the tax administrator’s possession or may come into his or her possession. Upon the basis of this estimate, the tax administrator computes and determines the amount required to be paid to the state, adding to the sum arrived at a penalty equal to ten percent (10%) of that amount. One or more determinations may be made 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 (15th) day after the close of the month for which the amount or any portion of the amount should have been paid until the date of payment. If the failure of any person to file a return is due to fraud or an intent to evade the provisions of this chapter and chapter 18 of this title, a penalty of fifty percent (50%) of the amount required to be paid by the person, exclusive of penalties, is added to the amount in addition to the ten percent (10%) penalty provided in this section. After making his or her determination, the tax administrator shall mail a written notice of the estimate, determination, and penalty.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 39; G.L. 1956, § 44-19-14; P.L. 1974, ch. 81, § 1; P.L. 1992, ch. 388, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-15. - Jeopardy determinations.

§ 44-19-15. Jeopardy determinations.
If the tax administrator believes that collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, the administrator shall thereupon make a determination of the tax or amount of tax required to be collected, including interest and penalties, if any, noting that fact upon the determination. The amount so determined is due and payable immediately upon the mailing by the tax administrator of the notice of that determination. Within thirty (30) days of the notice of jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court. Within twenty (20) days after the action is commenced, the district court shall determine whether or not the making of the jeopardy assessment is reasonable under the circumstances.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 40; G.L. 1956, § 44-19-15; P.L. 1984, ch. 183, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-16. - Finality of determination — Time payment due.

§ 44-19-16. Finality of determination — Time payment due.
Unless a hearing has been requested as provided in § 44-19-17, any determination made by the tax administrator under §§ 44-19-11 — 44-19-14 becomes final and shall be paid within ten (10) days after mailing by the tax administrator of the notice of that determination. If that determination is not paid, a further penalty of ten percent (10%) of the amount of the determination, exclusive of interest and other penalties, is added to it.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-16.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-17. - Hearing by administrator on application.

§ 44-19-17. Hearing by administrator on application.
Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment; and the tax administrator shall, as soon as practicable, fix a time and place for a hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalties. When a jeopardy assessment or determination is made, the hearing is not had unless the jeopardy assessment with penalties and interest has been paid.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-17; P.L. 1962, ch. 102, § 1; P.L. 1993, ch. 459, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-18. - Appeals.

§ 44-19-18. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-18; P.L. 1976, ch. 140, § 27; P.L. 1982, ch. 388, §§ 3, 13; P.L. 1984, ch. 183, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-19. - Judgment on review.

§ 44-19-19. Judgment on review.
If, upon final determination of the petition, it appears that the tax administrator’s assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties, and if it appears that the petitioner, by reason of the payment of the tax, interest, and penalties, is entitled to recover them or any part of them, the court may order a refund with interest at the annual rate provided by § 44-1-7.1 or order a credit, as the circumstances may warrant. If a refund is ordered, it is paid by the general treasurer upon certification of the tax administrator with the approval of the director of administration. If it appears that the state is entitled to a greater amount of tax, interest, and penalties than assessed or determined by the tax administrator and paid by the petitioner, the court shall order the payment by the petitioner of an additional amount as the court determines, and the petitioner shall immediately pay that amount to the tax administrator.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 41; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-19-19; P.L. 1992, ch. 388, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-20. - Interest and penalties on delinquent payments.

§ 44-19-20. Interest and penalties on delinquent payments.
Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11 — 44-19-14 within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and payable to the state until date of payment.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 42; G.L. 1956, § 44-19-20; P.L. 1974, ch. 81, § 1; P.L. 1992, ch. 388, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-20.1. - Interest on overpayments.

§ 44-19-20.1. Interest on overpayments.
If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.
History of Section.
P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-22. - Notice of transfer of business — Taxes due immediately.

§ 44-19-22. Notice of transfer of business — Taxes due immediately.
The sale or transfer by any taxpayer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process of the major part in value of the assets of the taxpayer, other than in the ordinary course of trade and the regular and usual prosecution of the taxpayer’s business, is fraudulent and void as against the state, unless the taxpayer, at least five (5) days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of those assets by requesting a letter of good standing from the tax division. Whenever the taxpayer makes a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title must be paid at the time the tax administrator is so notified of the sale or transfer, or, if the administrator is not so notified, at the time when he or she should have been notified of the sale or transfer.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 44; G.L. 1956, § 44-19-22; P.L. 2017, ch. 302, art. 8, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-23. - Collection powers — Surety bond to pay.

§ 44-19-23. Collection powers — Surety bond to pay.
(a)
The tax administrator has for the collection of the taxes imposed by chapter 18 of this title the same powers prescribed for the collection of taxes in §§ 44-1-4 — 44-1-15 and chapters 7 — 9 of this title. The tax administrator may require any person subject to the taxes imposed by chapter 18 of this title to file with the administrator a bond, issued by a surety company authorized to transact business in this state, in an amount the tax administrator may fix, to secure the payment of the taxes, penalties, and interest due or which may become due from that person.
(b)(1)
The tax administrator may require the vendor to deposit with the general treasurer a bond by way of cash or other security satisfactory to the tax administrator in an amount to be determined by the tax administrator, but not greater than an amount equal to double the amount of the estimated tax that would normally be collected by the vendor each month under this chapter, but in no case shall the deposit be less than one hundred dollars ($100).
(2)
Where a vendor who has deposited a bond with the general treasurer under subdivision (1) of this subsection has failed to collect or remit tax in accordance with this chapter, the tax administrator may, upon giving written notice to the vendor by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted, or paid by the vendor.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 45; G.L. 1956, § 44-19-22; P.L. 1973, ch. 263, art. 4, § 2; P.L. 1974, ch. 229, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-24. - Disposition of proceeds.

§ 44-19-24. Disposition of proceeds.
All moneys received by the tax administrator under chapters 18 and 19 of this title shall be paid over to the general treasurer.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-24.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-25. - Claims for refund — Hearing — Judicial review.

§ 44-19-25. Claims for refund — Hearing — Judicial review.
Every claim for a refund shall be made in writing, in a form, and stating information that the tax administrator may require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the claimant. Any person aggrieved by the decision may, within thirty (30) days from the date of the mailing by the tax administrator of notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if the taxpayer is aggrieved by the decision of the tax administrator, the taxpayer may petition the sixth (6th) division of the district court for relief from the decision of the tax administrator. No petition may be made under this section with respect to a re-determination as to which a petition has been made under § 44-19-18. The court shall proceed in the manner provided in §§ 44-19-18 and 44-19-19, and may confirm the decision of the tax administrator or order a refund or credit as provided in § 44-19-19. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-25; P.L. 1976, ch. 140, § 27; P.L. 1995, ch. 377, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-26. - Payment of refunds.

§ 44-19-26. Payment of refunds.
Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by a person under the provisions of chapters 18 and 19 of this title, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of administration, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation for the refund. No refund is allowed unless a claim is filed with the tax administrator within three (3) years from the fifteenth (15th) day after the close of the month for which the overpayment was made, or, with respect to determinations made under §§ 44-19-11 — 44-19-14, within six (6) months from the date of overpayment, whichever period expires later.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 46; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-19-26.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-27. - Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records.

§ 44-19-27. Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records.
(a)
Every person storing, using, or consuming in this state tangible personal property purchased, leased, or rented from a retailer, or from a person other than a retailer in any transaction involving a taxable casual sale, shall keep books, records, receipts, invoices, and other pertinent papers in the form the tax administrator may require. Those books, records, receipts, invoices, and other papers shall at all reasonable times be open to the inspection of the tax administrator and his or her agents.
(b)
Every person required to collect tax shall keep records of every sale or occupancy and of all amounts paid, charged, or due and of the tax payable, in forms the tax administrator may by regulation require. The records shall include a true copy of each sales slip, invoice, receipt, statement, or memorandum upon which § 44-19-8 requires that the tax be stated separately.
(c)
Every promoter shall keep a record of the name, address and permit number of every person the promoter permits to display or sell tangible personal property, services, or food and drink at a show.
(d)
The records shall be available for inspection and examination at any time upon demand by the tax administrator or his or her authorized agent or employee and preserved for a period of three (3) years, except that the tax administrator may consent to their destruction within that period or may require that they be kept longer.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 47; G.L. 1956, § 44-19-27; P.L. 1966, ch. 84, § 1; P.L. 1978, ch. 166, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-27.1. - Examination of taxpayer’s records — Witnesses.

§ 44-19-27.1. Examination of taxpayer’s records — Witnesses.
The tax administrator and his or her agents for the purpose of ascertaining the correctness of any return, report, or other statement required to be filed under chapters 18 or 19 of this title or by the tax administrator under those chapters, or for the purpose of determining the amount of any tax imposed under the provisions of those chapters, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the liability of any person to a tax imposed under the provisions of chapters 18 or 19 of this title.
History of Section.
P.L. 1966, ch. 84, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-27.2. - Power to summon witnesses and evidence.

§ 44-19-27.2. Power to summon witnesses and evidence.
The tax administrator may summon any taxpayer, or officer, agent, or employee of the taxpayer, or any other person, to appear before the administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of chapters 18 or 19 of this title.
History of Section.
P.L. 1966, ch. 84, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-27.3. - Service of summons.

§ 44-19-27.3. Service of summons.
The summons may be sent by registered or certified mail to the taxpayer, or officer, agent, or employee of the taxpayer, or to any other authorized person, or may be left by any authorized agent of the tax administrator with the taxpayer, or officer, agent, or employee of the taxpayer, or other authorized person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it is sufficient if those records and documents are described with reasonable certainty.
History of Section.
P.L. 1966, ch. 84, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection › Section 44-19-27.4. - Enforcement of summons.

§ 44-19-27.4. Enforcement of summons.
When any taxpayer, or officer, agent, or employee of the taxpayer, or other person, summoned under the provisions of §§ 44-19-27.2 and 44-19-27.3 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the taxpayer, or officer, agent, or employee of the taxpayer, or other person as for a contempt. Any judge of that court may hear the application and, if satisfactory proof is made, issue a citation for the arrest of the taxpayer, or officer, agent, or employee of the taxpayer, or other person, and upon the taxpayer, or officer, agent, or employee of the taxpayer, or other person, being brought before the judge, the judge shall proceed to a hearing of the case; and upon the hearing the judge has power to make any order the judge deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the Rules of Appellate Procedure of the Supreme Court.
History of Section.
P.L. 1966, ch. 84, § 2; P.L. 1976, ch. 140, § 27.