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Rhode Island Code of Regulations — Title 280 (Department of Revenue)

280-RICR-20-70-23

Application of Tax at Time of Billing

Official textrules.sos.ri.govlast amended

# Purpose

This regulation implements R.I. Gen. Laws Chapter 44-18.1. This regulation provides for the taxing of products at the time of billing.

# Authority

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.

# Application

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.

# Severability

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.

# Billing, Application of Tax at Time of

A retailer who bills customers at stated periods, (monthly, for example), for a series of purchases made during that period, may total the individual sale prices and impose the tax on the aggregate amount of the bill in lieu of imposing a tax on each sale.

Amendment history

01/04/2022

Source: view the official text

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In this chapter (40 sections)
  1. 280-20-70-3 · Bibles and Other Canonized Scriptures
  2. 280-20-70-4 · Local Meals and Beverage Tax
  3. 280-20-70-5 · Pet care services (except veterinary and testing…
  4. 280-20-70-6 · Clothing, Clothing Accessories, Sports or Recreational…
  5. 280-20-70-7 · Social Clubs
  6. 280-20-70-8 · Finance Charges
  7. 280-20-70-9 · Mobile and Manufactured Homes
  8. 280-20-70-10 · Film Rentals
  9. 280-20-70-11 · Exemption of Sales by Writers, Composers and Artists
  10. 280-20-70-12 · Record Requirements
  11. 280-20-70-13 · Materialmen - Pay When Paid Remittance Method
  12. 280-20-70-14 · Billboards and Signs
  13. 280-20-70-15 · Delivery Charges
  14. 280-20-70-16 · Florists
  15. 280-20-70-17 · Promoters and Flea Markets
  16. 280-20-70-18 · Vending Machines and Operators
  17. 280-20-70-19 · Manufacturing, Property and Public Utilities Service…
  18. 280-20-70-20 · Films Generally
  19. 280-20-70-21 · Rentals and Leases of Tangible Personal Property…
  20. 280-20-70-22 · Bad Debts
  21. 280-20-70-23 · Application of Tax at Time of Billing
  22. 280-20-70-24 · Repairers, Reconditioners, and Recappers
  23. 280-20-70-25 · Use Tax Generally
  24. 280-20-70-26 · Stone Cutters and Engravers
  25. 280-20-70-27 · Demonstration, Displays, and Display Containers
  26. 280-20-70-28 · Motor Vehicle and Non-Motorized Vehicle Taxes
  27. 280-20-70-29 · Damaged Goods and Returned Merchandise
  28. 280-20-70-30 · Bottles, Containers, and Labels
  29. 280-20-70-31 · Packers, Loaders, Shippers, and Movers
  30. 280-20-70-32 · Pollution Control Facilities
  31. 280-20-70-33 · Hazardous Waste Recycling, Reuse and Treatment
  32. 280-20-70-34 · Telecommunications Service
  33. 280-20-70-35 · Cellular Telephone – Sold in Bundled Transactions –…
  34. 280-20-70-36 · Pawnbrokers and Auctioneers
  35. 280-20-70-37 · Casual Sales Generally
  36. 280-20-70-38 · Professional Services
  37. 280-20-70-39 · Tax Exempt Organizations and Areas
  38. 280-20-70-40 · Commercial Fisherman and Fishing Vessels
  39. 280-20-70-41 · Resale, Certificates, Wholesalers, Distributors, and…
  40. 280-20-70-42 · Advertising Agencies and Materials
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