R.I. Gen. Laws § 44-29-15 — Records required

Every seller shall keep any books, including records, receipts, and other pertinent
papers, in any form that the tax administrator may require. These records shall be
open at all times to the inspection of the tax administrator and his or her agents
and, upon summons issued by the administrator, shall be produced at any time and place
that the administrator may designate for inspection by him or her or his or her agents.