reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 8 - Finance Charges (280-RICR-20-70-8) › Section 280-RICR-20-70-8.5 - Finance Charges

Current through June 14, 2024
Finance, carrying, interest, insurance or other charges,
					 which are in addition to the established cash selling price, in connection with
					 credit sales of tangible personal property are not subject to the tax if
					 separately stated on any evidence of sale.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9) › Section 280-RICR-20-70-9.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18
					 and 44-19. These Chapters provide for Sales and Use Taxes Liability and
					 Computation, and Sales and Use Taxes Enforcement and Collection, in regard to
					 taxation of mobile and manufactured homes.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9) › Section 280-RICR-20-70-9.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9) › Section 280-RICR-20-70-9.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-18 and 44-19 and other applicable
					 state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9) › Section 280-RICR-20-70-9.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations or the
					 application thereof to any person or circumstances is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 9 - Mobile and Manufactured Homes (280-RICR-20-70-9) › Section 280-RICR-20-70-9.5 - Mobile and Manufactured Homes

Current through June 14, 2024
A. "Mobile and
				 manufactured home" means a detached residential unit designed:
1. For a long term occupancy and containing
				 sleeping accommodations, a flush toilet, and a tub or shower bath and kitchen
				 facilities, and having both permanent plumbing and electrical connections for
				 attachment to outside systems;
2.
				 To be transported on its own wheels or on a flatbed or other trailer or
				 detachable wheels; and
3. To be
				 placed on pads, piers, or tied down, at the site where it is to be occupied as
				 a residence complete and ready for occupancy, except for minor and incidental
				 unpacking and assembly operations and connection to utilities
				 systems.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 10 - Film Rentals (280-RICR-20-70-10) › Section 280-RICR-20-70-10.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18 et
					 seq. and 44-19 et seq.These Chapters provide for Sales and Use Taxes Liability
					 and Computation, and Sales and Use Taxes Enforcement and Collection, in regard
					 to taxation of film rentals.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 10 - Film Rentals (280-RICR-20-70-10) › Section 280-RICR-20-70-10.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapters 44-18 et seq. and 44-19 et seq. as amended. These rules have been
					 prepared in accordance with the requirements of R.I. Gen. Laws Chapter 44-1 et
					 seq. and R.I. Gen. Laws §
										44-19-33.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 10 - Film Rentals (280-RICR-20-70-10) › Section 280-RICR-20-70-10.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. and
					 other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 10 - Film Rentals (280-RICR-20-70-10) › Section 280-RICR-20-70-10.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations or the
					 application thereof to any person or circumstances is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 10 - Film Rentals (280-RICR-20-70-10) › Section 280-RICR-20-70-10.5 - Film Rentals

Current through June 14, 2024
The use tax does not apply to the consideration charged by
					 out-of-state motion picture film distributors for the rentals of motion picture
					 film made by them to a person in the business of operating a motion picture
					 house or drive-in theatre in Rhode Island.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.1 - Purpose

Current through June 14, 2024
The purpose of this rule making is to implement R.I. Gen.
					 Laws Chapters 44-18 and 44-19; specifically §44-18-30(B),
					 which provides an exemption for sales by writers, composers and artists.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen Laws §§
										44-1-4 and
					  44-19-33.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35, the Rhode Island Administrative
					 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation to effectuate the purpose of R.I. Gen.
					 Laws Chapters 44-18 and 44-19 and other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstance, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.5 - Definitions

Current through June 14, 2024
A. "Art gallery" means a room or building
				 devoted to the exhibition of works of art, or an institution or business
				 exhibiting or dealing in works of art. This definition also includes temporary
				 spaces devoted to the exhibition of works of art or dealing in works of art,
				 such as "pop-up galleries" or art festivals.
B. "Council" means the Rhode Island Council
				 on the Arts.
C. "Individual" means
				 any person, partnership, association, corporation, estate, trust, fiduciary,
				 limited liability company, limited liability partnership, or any other legal
				 entity.
D. "One of a kind" means
				 the creation of a solitary work, conceived and produced by the artist or author
				 or under their direction, not intended for multiple or mass
				 production.
E. "Limited edition"
				 means the creation of a solitary work, conceived and produced by the artist or
				 author under their direction, which is intended for limited reproduction,
				 signed and numbered by the artist.
F. "Principal place of business" means the
				 primary location where a taxpayer's business is performed. The principal place
				 of business is generally where the business's books and records are kept and is
				 often where the owner/head of the firm or top management is located.
G. "Resident of" or "Residing in" means a
				 writer, composer or artist who:
1. Is
				 domiciled in the state, or
2. Is
				 not domiciled in the state but maintains a permanent place of abode in this
				 state and is in the state for an aggregate of more than one-hundred
				 eighty-three (183) days of the taxable year.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.7 - Application for Exemption

Current through June 14, 2024
A. Individuals or
				 Legal Entities - For a sale of a work to be exempt, an eligible writer,
				 composer or artist must prior to the sale of any "work", apply to the tax
				 administrator for a Certificate of Exemption on a form prescribed by the tax
				 administrator. In determining the eligibility of the work for exemption the tax
				 administrator will consult with the council, and may require the submission of
				 all books, documents or other evidence relating to the creation of the
				 work.
B. Art Galleries - For the
				 sale of a work to be exempt by an art gallery, the operator of the art gallery
				 must apply to the tax administrator for a sales tax exemption. The tax
				 administrator will consult with the council to ascertain whether the applicant
				 is eligible for the exemption under the provisions of the law.
C. The tax administrator shall require a
				 writer, composer, artist, or the operator of an art gallery to submit an annual
				 accounting of the total amount of revenue from the sale of art, the number of
				 works sold, the type of work sold (i.e. book, painting, print, photograph,
				 sculpture, etc.) and the date of sale. Failure to file such a report may, at
				 the sole discretion of the tax administrator, terminate any further eligibility
				 for the exemption of the writer, composer, artist or art gallery.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.8 - Individuals, Legal Entities or Galleries with Exemption for Artistic Works Granted Prior to December 1, 2013

Current through June 14, 2024
A. Individuals,
				 legal entities or galleries with an exemption for artistic works granted prior
				 to December 1, 2013 are required to re-apply as required under §
										11.7     of this Part for a
				 Certificate of Exemption on a form prescribed by the tax administrator in
				 consultation with the council.
B.
				 The tax administrator shall require a writer, composer, artist, or the operator
				 of an art gallery to submit an annual certified accounting of the total amount
				 of revenue from the sale of art, the number of works sold, the type of work
				 sold (i.e. book, painting, print, photograph, sculpture, etc.) and the date of
				 sale. Failure to file such a report may, in the sole discretion of the tax
				 administrator, terminate any further eligibility for the exemption of the
				 writer, composer, artist or art gallery.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.9 - Compliance under Sales/Use Tax Law

Current through June 14, 2024
A. At the time of
				 application, every writer, composer, artist or art gallery making any retail
				 sales, whether or not such sales are exempt, shall hold a valid permit to make
				 sales at retail and shall comply with all the administrative, collection and
				 remittance requirements of the sales and use tax law.
B. The exemption number assigned to the
				 artistic work by the Division of Taxation must be shown on the customer
				 invoice. This exemption number must also be shown on the line designated as
				 "other" deductions on Form T-204, Annual Reconciliation, to substantiate the
				 deduction taken from the gross sales being reported.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11) › Section 280-RICR-20-70-11.10 - Income Tax Exemption - Specified Districts

Current through June 14, 2024
Income derived from the sale of works created within a
					 specified district (as outlined in R.I. Gen. Laws §
										44-30-1.1) by writers, composers and artists who live and work within those districts is
					 exempt from state personal income tax. These districts are within Providence,
					 Pawtucket, Woonsocket, Tiverton, Little Compton, Newport, Warwick and Warren,
					 or the entire town of Westerly. The income derived from the sale of works
					 created in areas other than the specified districts is taxable.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.1 - Purpose

Current through June 14, 2024
The purpose of this regulation is to implement R.I. Gen.
					 Laws Chapters 44-18 and 44-19, which provide for Sales and Use Taxes Liability
					 and Computation and Sales and Use Taxes Enforcement and Collection specifically
					 regarding records requirements.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										44-1-1 et seq. and
					 44-19-33.
					 This regulation has been prepared in accordance with the requirements of R.I.
					 Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.3 - Application

Current through June 14, 2024
This regulation shall be liberally construed so as to
					 permit the Division of Taxation the authority to effectuate the purposes of
					 R.I. Gen. Laws Chapters 44-18 and 44-19 and other applicable state laws and
					 regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.5 - Definitions

Current through June 14, 2024
A. "Cloud computing" and/or "Cloud" means and
				 includes any type of internet-based computing and/or remote server networking
				 where computer services or resources such as servers, on-demand computing
				 resources, data centers and processing tanks, centralized data storage and
				 applications are networked and/or delivered to a business's computers and
				 devices through the internet.
B.
				 "Documents of entry" means and includes all initial source documents or papers
				 that consummate the sale such as sales or purchase invoices or journals that
				 would then flow to the income or deduction for reported tax purposes.
C. "Legibility" means the quality of a letter
				 or numeral that enables the observer to identify it positively and quickly to
				 the exclusion of all other letters or numerals.
D. "Point of sale (POS) system" means and
				 includes all hardware and software used at the point a retail sale is
				 completed, Database Management Systems, EDI technology, Machine-sensible
				 records and similar systems. POS systems may be integrated with accounting
				 modules, including general ledgers, accounts receivable, accounts payable,
				 purchasing, and inventory control systems. When using POS systems, all sales
				 and transactions are made through a computer system. The system records what is
				 being sold, the selling price, and the quantity sold. It then calculates the
				 total due, including tax, and how much change is due.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.6 - General Requirements

Current through June 14, 2024
A. As stated in
				 R.I. Gen. Laws §
										44-19-27(b),
				 as amended, 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 require. The records shall include
				 a true copy of each sales slip, invoice, receipt, statement, or memorandum upon
				 which R.I. Gen. Laws §
										44-19-8 requires that the tax be stated separately.
B. Each retailer as defined in R.I. Gen. Laws
				 §
										44-18-15 shall keep adequate and complete records of the business entity including but
				 not limited to:
1. The normal books of
				 account ordinarily maintained by the business including all bills, receipts,
				 invoices, cash register tapes, and all data collected by means of a POS system
				 or magnetic media, and all Documents of Original Entry supporting the entries
				 in the books of account and/or POS system;
2. All schedules or working papers used in
				 connection with the preparation of tax returns;
3. The gross receipts from the sales of
				 tangible personal property and services, including both taxable and nontaxable
				 items and any services necessary to complete a sale;
4. All deductions allowed by law and claimed
				 in filing returns;
5. The total
				 purchase price of all tangible personal property or services purchased for
				 resale and the total purchase price of all such property or services purchased
				 for use or consumption in this state.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.7 - Magnetic and Electronic Record Requirements

Current through June 14, 2024
A. To
				 the extent a taxpayer maintains accounting records and information in magnetic
				 or electronic format, through a POS system or otherwise, the taxpayer shall set
				 forth in writing the procedures governing their magnetic or electronic system,
				 and the individual(s) who are responsible for maintaining and operating the
				 system with appropriate authorization from the Board of Directors, general
				 partner(s), or owner, whichever is applicable.
1. These governing procedures shall
				 establish:
a. Internal procedures for
				 inspection and quality assurance of the records;
b. A method of documenting where, when, and
				 by whom, the magnetic or electronic system was accessed at any given time
				 including any third party involved in the maintenance and/or upkeep of said
				 system either on or off the business's premises by any means of access either
				 physical or remote including Cloud Computing;
c. Procedures to account for voids,
				 cancellations, or other discrepancies in sequential numbering;
d. Procedures to account for documenting
				 logging functionalities of the POS system so that any and all activity related
				 to operating modes available in the system, such as training mode, and any and
				 all changes in the set-up of the system are recorded;
e. A detailed index of all magnetic and
				 electronic media data that is arranged in a manner that permits the immediate
				 location of any particular record.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.8 - Inadequate Records and/or Lack of Internal Controls

Current through June 14, 2024
A. In a detailed audit, the Tax Administrator
				 and/or his or her agents must be able to ensure the accuracy and completeness
				 of the transaction records recorded in the taxpayer's record keeping system
				 including magnetic or electronic POS systems.
B. A taxpayer's records will be considered
				 inadequate if:
1. They do not verify sales
				 receipts;
2. They do not verify
				 whether those receipts are subject to sales tax;
3. They do not verify the taxable status of
				 purchases;
4. They do not show that
				 a taxpayer's business purchases correlate to business sales;
5. It is not possible to conduct a detailed
				 audit using the taxpayer's records for whatever reason;
6. The taxpayer fails to make records
				 available to the Tax Administrator and/or his or her authorized
				 agent(s);
7. The records are not in
				 a form that is both legible and readable that can be audited by the Tax
				 Division, and/or
8. An evaluation
				 of the taxpayer's accounting of POS system discloses that the system does not
				 provide adequate internal control procedures which assure the accuracy and
				 completeness of the transactions recorded in the books and records (e.g. the
				 lack of sequentially numbered invoices or guest checks, or the lack of dates on
				 receipts).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.9 - Inspections and Examinations

Current through June 14, 2024
A. Pursuant to R.I.
				 Gen. Laws §
										44-19-27(d),
				 as amended, all records, including those kept by a magnetic or electronic
				 system, 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.
B. Inspections and
				 examinations of records may include the Tax Administrator or his or her agents
				 viewing and copying the normal books of account ordinarily maintained by the
				 business including all bills, receipts, invoices, cash register tapes, and all
				 data collected by means of a POS system or magnetic media, and all Documents of
				 Original Entry supporting the entries in the books of account and/or POS
				 system.
C. The taxpayer shall make
				 available upon the Division's request a reader/printer in good working order at
				 the examination site for reading, locating, and reproducing any record
				 maintained in the normal course of business.
D. The Tax Administrator or his or her agents
				 must have access to the POS system on site or in the Cloud for the purposes of
				 verifying or evaluating the integrity and reliability of the system.
E. The Tax administrator or his or her agents
				 may make electronic copies of said POS system record by means of an electronic
				 flash drive in order to review the records at the Tax Division.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 12 - Record Requirements (280-RICR-20-70-12) › Section 280-RICR-20-70-12.10 - Requirement for Record Retention

Current through June 14, 2024
A. Records based on
				 any of the above media shall be maintained for a period of at least three (3)
				 years as provided in R.I. Gen. Laws §
										44-19-27,
				 as amended, unless the destruction or other disposal of the same is authorized
				 by the Tax Administrator or his/her authorized representative in
				 writing.
B. Failure to maintain
				 such records will be considered evidence of negligence or intent to evade the
				 tax and will result in the imposition of appropriate penalties as provided by
				 statute. See §
										12.8     of this Part.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.1 - Purpose

Current through June 14, 2024
Retailers of tangible personal property must remit tax on
					 the entire amount of the gross receipts from a transaction on the return for
					 the period in which the transaction takes place. The "pay when paid" provisions
					 allows certain retailers of building materials (with respect to such materials)
					 an exception to this general rule beginning with sales made on or after January
					 1, 2003.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.3 - Definitions

Current through June 14, 2024
A. "Materialman" means a retailer of lumber
				 who is engaged in the business primarily of selling lumber and building
				 supplies to contractors to be used in the construction, erection, alteration,
				 repairing of buildings or other structures or in the making of any other
				 improvements on land or the preparation thereof, and whose lumber and building
				 materials comprise at least fifty percent (50%) of their total sales and who
				 may file a notice of intention to claim a lien pursuant to R.I. Gen. Laws
				 §
										34-28-4,
				 for the materials sold.
B.
				 "Building materials" means materials that are incorporated as an improvement or
				 repair to real property. The term also includes tools and other items that are
				 used to improve real property.
C.
				 "Contractor" means a general contractor, a subcontractor, a repairman, or a
				 property owner acting as his or her own general contractor.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.4 - Qualifying for "Pay When Paid" Status

Current through June 14, 2024
A. A retailer
				 seeking Division of Taxation permission to collect and remit sales tax on a
				 qualifying transaction when actually paid by a contractor must file an
				 application by February 1 of each year and demonstrate to the satisfaction of
				 the Tax Administrator that for six (6) consecutive months within the most
				 recent twelve (12) month period that:
1. The
				 retailer is primarily engaged in selling lumber and building materials to
				 contractors, subcontractors, or repairmen; and
2. At least 50% of the retailer's total sales
				 were sales of lumber and building materials to contractors; and
3. The retailer is authorized under R.I. Gen.
				 Laws Chapter 34-28 to file mechanic's lien on real property for material
				 sold.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.5 - In-House Credit Only

Current through June 14, 2024
The provisions of the "pay when paid" method relate only to
					 the in-house credit extended by the materialman. In the event that a
					 materialman finances any portion of the receipts or consideration from a sale,
					 including any tax due thereon, directly or indirectly, with any person (other
					 than a contractor, subcontractor or repairman) whether by factoring or any
					 other means, then the materialman shall be deemed to have received payment of
					 such receipts from such contractor, subcontractor or repairman and shall be
					 required to pay over tax on such sales with the next return due.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.6 - Record-Keeping

Current through June 14, 2024
A. In addition to the usual record-keeping
				 requirements for retailers, a materialman using the "pay when paid" method must
				 keep the following records for each sale made:
1. The date of the sale;
2. Proof that the sale meets the
				 qualifications for the "pay when paid" method;
3. The amount of credit, if any, extended by
				 the materialman to the contractor for each sale;
4. The terms for payment of the purchase
				 price or repayment of any credit; and
5. The date or dates on which the purchase
				 price is paid or the credit is repaid, in whole or in part, and the amount of
				 each payment or repayment.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13) › Section 280-RICR-20-70-13.7 - Tax Due Within One Year After Sale

Current through June 14, 2024
If a materialman does not collect the full tax on a
					 transaction qualifying for "pay when paid" treatment within a year from the
					 date of the transaction, the materialman must remit any remaining tax due on
					 the full gross receipts (whether or not full payment for the tangible personal
					 property has been received) with the return for the period that includes the
					 date that is the one year anniversary of the transaction.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 14 - Billboards and Signs (280-RICR-20-70-14) › Section 280-RICR-20-70-14.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18 et
					 seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability
					 and Computation, and Sales and Use Taxes Enforcement and Collection, in regard
					 to taxation of billboards and signs.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 14 - Billboards and Signs (280-RICR-20-70-14) › Section 280-RICR-20-70-14.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 14 - Billboards and Signs (280-RICR-20-70-14) › Section 280-RICR-20-70-14.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Division of Taxation to effectuate
					 the purposes of R.I. Gen. Laws §§44-18 et seq. and 44-19 et seq. and
					 other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 14 - Billboards and Signs (280-RICR-20-70-14) › Section 280-RICR-20-70-14.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations or the
					 application thereof to any person or circumstances is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 14 - Billboards and Signs (280-RICR-20-70-14) › Section 280-RICR-20-70-14.5 - Billboards and Signs

Current through June 14, 2024
A. Tax applies to
				 retail sales of signs, showcards and posters, and to charges for painting
				 signs, showcards and posters whether the materials are furnished by the painter
				 or the customer.
B. Where a
				 billboard or sign manufacturer fabricates a sign and delivers it to the
				 customer, who either installs it or has someone other than the manufacturer
				 install such sign, the sale by the manufacturer of such a completed sign
				 constitutes the sale of tangible personal property and the tax applies. This
				 category would also include signs that are wholly fabricated in the dealers'
				 shops but delivered to the job site in two or three sections as a matter of
				 convenience, provided, that either the customer or some person other than the
				 sign fabricator affixes such sign to the building. The rental of such signs is
				 a rental of tangible personal property and is therefore taxable.
C. All signs which are fabricated by a sign
				 company, whether they are completely fabricated prior to reaching the job site,
				 or whether they are fabricated at the job site, or whether they are fabricated
				 partially in the sign company's shop and partially at the job site, are
				 considered as improvements to real property, provided that they are affixed by
				 the sign company to the real estate in a permanent manner. The sign company in
				 this situation is operating as a contractor and not as a retailer and is
				 required to pay sales or use tax as a consumer on the purchase of materials and
				 supplies.
D. Roadside billboards
				 and bulletins which are constructed on the site where they are to be
				 permanently located and which rest on foundations or have their own supports
				 anchored into the ground in a permanent manner, are considered as improvements
				 to real property. The fact that the panels may be removable for painting or
				 storm protection does not alter the situation.
E. Lettering on walls, floors, doors, and
				 windows of buildings are improvements to real property. Dealers who do this
				 type of work are the ultimate consumers of materials and supplies so used and
				 should pay tax on the cost thereof.
F. Other signs -- All other types of signs,
				 whether hand painted, printed or electric, are tangible personal property
				 taxable at their selling price. Installation charges, if separately stated, are
				 exempt.
G. Except as otherwise
				 stated above, sign companies must charge and collect the sales tax on the full
				 selling price.
H. Sales of signs to
				 contractors for use on their jobs are taxable whether or not the job is for a
				 tax-exempt organization.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 15 - Delivery Charges (280-RICR-20-70-15) › Section 280-RICR-20-70-15.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18 et
					 seq. and 44-19 et seq.These Chapters provide for Sales and Use Taxes Liability
					 and Computation, and Sales and Use Taxes Enforcement and Collection, in regard
					 to taxation of delivery charges.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 15 - Delivery Charges (280-RICR-20-70-15) › Section 280-RICR-20-70-15.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 15 - Delivery Charges (280-RICR-20-70-15) › Section 280-RICR-20-70-15.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. and
					 other applicable state laws and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 15 - Delivery Charges (280-RICR-20-70-15) › Section 280-RICR-20-70-15.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations or the
					 application thereof to any person or circumstances is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 15 - Delivery Charges (280-RICR-20-70-15) › Section 280-RICR-20-70-15.5 - Delivery Charges

Current through June 14, 2024
A. "Delivery
				 charges" are included in the "sales price" of property and therefore subject to
				 sales tax if the property sold is taxable. If the property sold is exempt,
				 delivery charges are not subject to sales tax.
B. "Delivery charges" means charges by the
				 seller of personal property or services for preparation and delivery to a
				 location designated by the purchaser of personal property or services
				 including, but not limited to, transportation, shipping, postage, handling,
				 crating, and packing.
C. "Delivery
				 charges" shall not include the charges for delivery of "direct mail" if the
				 charges are separately stated on an invoice or similar billing document given
				 to the purchaser of "direct mail."
D. Taxable and Exempt Property Included in
				 Shipment: If a shipment includes both exempt property and taxable property, the
				 seller should allocate the delivery charges by using:
1. Percentage based on the total sales prices
				 of the taxable property compared to the total sales prices of all property in
				 the shipment; or
2. Percentage
				 based on the total weight of the taxable property compared to the total weight
				 of all property in the shipment.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 16 - Florists (280-RICR-20-70-16) › Section 280-RICR-20-70-16.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapters 44-18 et
					 seq. and 44-19 et seq. These Chapters provide for Sales and Use Taxes Liability
					 and Computation, and Sales and Use Taxes Enforcement and Collection, in regard
					 to the taxation of florists.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 16 - Florists (280-RICR-20-70-16) › Section 280-RICR-20-70-16.2 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §§
										44-1-4 and
					  44-19-33.
					 The rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §
										42-35-1 et
					 seq. of the Rhode Island Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 16 - Florists (280-RICR-20-70-16) › Section 280-RICR-20-70-16.3 - Florists

Current through June 14, 2024
A. Sales at retail by florists or other
				 producers or sellers of flowers, wreaths, bouquets, potted plants, hospital
				 baskets, funeral designs, and any and all other flowers, plants, or merchandise
				 sold by them, are sales of tangible personal property to which the tax
				 applies.
B. Where florists conduct
				 transactions through a florist telegraphic delivery association, or otherwise
				 by telephone, telegraph, internet, or other means of telecommunication with
				 other florists, the following rules will apply in the computation of the tax:
1. On all orders taken by a Rhode Island
				 florist (first florist) and transmitted to a second florist in Rhode Island or
				 elsewhere, for delivery by the second florist either in Rhode Island or
				 elsewhere, the first florist will be held liable for the collection and
				 remittance of the tax on the total selling price of the flowers and other
				 merchandise included in the sale.
2. In cases where Rhode Island florists
				 (second florist) receive instructions from other florists located either within
				 or outside of Rhode Island, for the delivery of flowers, the second florist
				 will not be held liable for the tax with respect to gross sales which he may
				 realize from the transaction. In such instances, if the order originated in
				 Rhode Island, the tax will be payable by the first florist who first received
				 the order and transmitted instructions to the second florist.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.1 - Purpose

Current through June 14, 2024
This regulation implements R.I. Gen. Laws Chapter 44-18.1.
					 This regulation provides for the regulations of promoters, the promotion of
					 shows, and flea markets.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 Chapter 44-18.1 as amended, R.I. Gen. Laws §§
										44-1-4,
					  44-18.1-1 and
					  44-19-33.
					 Additionally these regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws Chapter 42-35 "Rhode Island Administrative
					 Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purposes of R.I. Gen. Laws Chapter 44-18.1 and other applicable state laws
					 and regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 17 - Promoters and Flea Markets (280-RICR-20-70-17) › Section 280-RICR-20-70-17.5 - Definitions

Current through June 14, 2024
A. "Promoter" means any person who, for
				 consideration, rents or leases space to any person for the display and sale of
				 tangible personal property, service, or food and drink subject to tax at a
				 show, or who operates a show.
B.
				 "Show" means a flea market, craft show, antique show, coin show, stamp show,
				 comic book show, baseball card show and any other show of a temporary nature,
				 regardless of whether conducted at the same location for an extended period of
				 time, excluding, however, trade shows sponsored or promoted by and open only to
				 an industry, trade or professional association or society and not to the
				 general public.
C. "Flea market"
				 means a place of business that provides space more than six (6) times a year
				 under a single promoter's permit at the same location to two (2) or more people
				 to make retail sales of property, usually but not exclusively second-hand
				 property, that is not permanently displayed or stored at the flea market.
1. Excluded from this definition of flea
				 market are shows such as art shows, card shows, antique shows, industry, trade,
				 and professional shows.