TITLE 44
Taxation
CHAPTER 44-19
Sales and Use Taxes Enforcement and Collection
SECTION 44-19-10
§ 44-19-10 Monthly returns and payments
Monthly reports by show promoters.
(a) Except as provided in the Streamlined Sales and Use Tax Agreement contained
in Chapter 44-18.1 the taxes imposed by chapter 18 of this title are due and
payable to the tax administrator monthly on or before the twentieth (20th) day
of the month next succeeding the month for which return is required to be made.
On or before the twentieth (20th) day of each month, a return for the previous
month shall be filed with the tax administrator in a form that the tax
administrator may prescribe. For purposes of the sales tax, a return shall be
filed by every person engaged in the business of making retail sales, the gross
receipts from which are required to be included in the measure of the sales
tax. The tax administrator may require the filing of a return by any person
holding a permit as provided in § 44-19-2 or 44-19-3. For purposes of the
use tax, a return shall be filed by every retailer maintaining a place of
business in the state and by every person purchasing tangible personal
property, the storage, use, or other consumption of which is subject to the use
tax, who has not paid the use tax due to a retailer required to collect the
tax. The return shall be in a form, include information, and bear any
signatures that the tax administrator may require. At the time of the filing of
any return required under this chapter, the taxpayer shall pay to the tax
administrator the tax due for the month covered by that return. For the
purposes of the sales tax, gross receipts from rentals, or leases of tangible
personal property are reported and the tax paid in the manner required by the
tax administrator. The tax administrator for good cause may extend, for not to
exceed one month, the time for making any return or paying any amount required
to be paid under this chapter. Any person to whom an extension is granted shall
pay, in addition to the tax, interest at the annual rate prescribed by §
44-1-7 or fraction of it, from the date on which the tax would have been due
without the extension until the date of payment. Where a taxpayer's sales and
use tax liability for six (6) consecutive months has averaged less than two
hundred dollars ($200) per month, a quarterly return and remittances in lieu of
a monthly return may be made on or before the last day of July, October,
January, and April of each year for the preceding three (3) months' period when
specially authorized, in writing, by the tax administrator under those rules
and regulations as may be prescribed by the administrator. In the event that a
taxpayer filing his or her return on a quarterly basis, as provided in this
section, becomes delinquent in either the filing of his or her return or the
payment of the taxes due, or in the event that the liability of a taxpayer, who
has been authorized to file his or her return and to make payments on a
quarterly basis, exceeds six hundred dollars ($600) in sales and use taxes for
any subsequent quarter, or in the event that the tax administrator determines
that any quarterly filing of return and payment of tax due thereon would unduly
jeopardize the proper administration of the provisions of this chapter or of
chapter 18 of this title, the tax administrator may, at any time, revoke the
authorization, in which case the taxpayer will then be required to file his or
her return and to pay the tax due in the manner provided for in this section.
(b) Every promoter shall file a report monthly, within twenty
(20) days after the end of the prior month, for each show which the promoter
operates, listing the date and place of each show and the name, address, and
permit number, by show, of every person whom the promoter permitted to display
or sell tangible personal property, services, or food and drink. Every person
shall furnish the promoter of any show at which the person displays or sells
tangible personal property, services, or food and drink, information for the
promoter's use in filing the report required by this subsection.
History of Section.
(P.L. 1947, ch. 1887, art. 2, § 37; G.L. 1956, § 44-19-10; P.L. 1966,
ch. 86, § 1; P.L. 1974, ch. 81, § 1; P.L. 1977, ch. 135, § 2;
P.L. 1978, ch. 166, § 3; P.L. 1979, ch. 388, § 1; P.L. 1982, ch. 9,
art. 1, § 1; P.L. 1985, ch. 262, § 1; P.L. 1991, ch. 6, art. 3,
§ 1; P.L. 1993, ch. 54, § 1; P.L. 2006, ch. 246, art. 30, § 11;
P.L. 2010, ch. 239, § 41.)
