Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-19-27
Records required â Users â Collectors of taxes â Promoters â 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.
Amendment history
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.
Source: view the official text
In this chapter (40 sections)
- 44-19-10.2 · Floor stock tax on inventory
- 44-19-10.3 · Electronic filing of sales tax returns
- 44-19-11 · Deficiency determinations â Interest
- 44-19-12 · Pecuniary penalties for deficiencies
- 44-19-13 · Notice of determination
- 44-19-14 · Determination without return â Interest and penalties
- 44-19-15 · Jeopardy determinations
- 44-19-15.2 · Flea markets
- 44-19-16 · Finality of determination â Time payment due
- 44-19-17 · Hearing by administrator on application
- 44-19-18 · Appeals
- 44-19-19 · Judgment on review
- 44-19-20 · Interest and penalties on delinquent payments
- 44-19-20.1 · Interest on overpayments
- 44-19-21 · Taxes as debt to state â Lien on real estate
- 44-19-22 · Notice of transfer of business â Taxes due immediately
- 44-19-23 · Collection powers â Surety bond to pay
- 44-19-24 · Disposition of proceeds
- 44-19-25 · Claims for refund â Hearing â Judicial review
- 44-19-26 · Payment of refunds
- 44-19-27 · Records required â Users â Collectors of taxes â…
- 44-19-27.1 · Examination of taxpayerâs records â Witnesses
- 44-19-27.2 · Power to summon witnesses and evidence
- 44-19-27.3 · Service of summons
- 44-19-27.4 · Enforcement of summons
- 44-19-28 · Reports required as to use tax
- 44-19-29 · Access to records of state agencies
- 44-19-30 · Information confidential â Types of disclosure authorized
- 44-19-30.1 · Waiver of confidentiality
- 44-19-31 · Penalty for violations generally
- 44-19-32 · Deposit in mail as sufficient notice
- 44-19-33 · Rules and regulations â Forms
- 44-19-34 · Service of process â Director of business regulation as…
- 44-19-35 · Tax collection as property held in trust for the state
- 44-19-36 · Notice to segregate trust funds
- 44-19-37 · Penalty for misappropriation
- 44-19-38 · Remedy not exclusive
- 44-19-39 · Exclusion of certain small sales
- 44-19-40 · Disposition of revenue
- 44-19-41 · Materialperson â Definitions and applicability