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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-19-7

Registration of retailers

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

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.

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In this chapter (40 sections)
  1. 44-19-1 · Annual permit required — Retail business subject to sales…
  2. 44-19-2 · Issuance of permit — Assignment prohibited — Display
  3. 44-19-3 · Temporary permits
  4. 44-19-4 · Return of permit on cessation of business — Cancellation
  5. 44-19-5 · Suspension or revocation of permit — New permit
  6. 44-19-5.1 · Injunctive relief — Jurisdiction of court
  7. 44-19-6 · Penalty for business without permit
  8. 44-19-7 · Registration of retailers
  9. 44-19-8 · Separate listing of tax in price
  10. 44-19-9 · Advertisement as to assumption of tax by retailer
  11. 44-19-10 · Monthly returns and payments — Monthly reports by show…
  12. 44-19-10.1 · Prepayment of sales tax on cigarettes
  13. 44-19-10.2 · Floor stock tax on inventory
  14. 44-19-10.3 · Electronic filing of sales tax returns
  15. 44-19-11 · Deficiency determinations — Interest
  16. 44-19-12 · Pecuniary penalties for deficiencies
  17. 44-19-13 · Notice of determination
  18. 44-19-14 · Determination without return — Interest and penalties
  19. 44-19-15 · Jeopardy determinations
  20. 44-19-15.2 · Flea markets
  21. 44-19-16 · Finality of determination — Time payment due
  22. 44-19-17 · Hearing by administrator on application
  23. 44-19-18 · Appeals
  24. 44-19-19 · Judgment on review
  25. 44-19-20 · Interest and penalties on delinquent payments
  26. 44-19-20.1 · Interest on overpayments
  27. 44-19-21 · Taxes as debt to state — Lien on real estate
  28. 44-19-22 · Notice of transfer of business — Taxes due immediately
  29. 44-19-23 · Collection powers — Surety bond to pay
  30. 44-19-24 · Disposition of proceeds
  31. 44-19-25 · Claims for refund — Hearing — Judicial review
  32. 44-19-26 · Payment of refunds
  33. 44-19-27 · Records required — Users — Collectors of taxes —…
  34. 44-19-27.1 · Examination of taxpayer’s records — Witnesses
  35. 44-19-27.2 · Power to summon witnesses and evidence
  36. 44-19-27.3 · Service of summons
  37. 44-19-27.4 · Enforcement of summons
  38. 44-19-28 · Reports required as to use tax
  39. 44-19-29 · Access to records of state agencies
  40. 44-19-30 · Information confidential — Types of disclosure authorized
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