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§44-19-10  Monthly returns and payments – Monthly reports by show promoters. –

Published: 2015

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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.)