R.I. Gen. Laws § 44-19-28 — Reports required as to use tax

In the administration of the use tax, the tax administrator may require the filing
of reports by any person or class of persons having in his or her or their possession
or custody information relating to sales of tangible personal property the storage,
use, or other consumption of which is subject to the tax. The reports shall be filed
at that time and shall contain any information required by the tax administrator.