Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
Part 2 - Other Tobacco Products (280-RICR-20-15-2)
Section 280-RICR-20-15-2.8 - Record Requirements
Current through March 20, 2024
A. Every Distributor of Other Tobacco Products must keep complete and accurate records of all tobacco products sold to a Dealer. Distributor's records must contain an accurate date, the name, address, phone number, and OTP Distributor's license number of the Distributor, the identity of the Dealer purchasing the tobacco product/s including name, address, phone number, and Dealer's cigarette license number, as well as the quantity, wholesale cost of the item/s and the actual amount of tax paid for the specific items.
B. Every Dealer of Other Tobacco Products must keep complete and accurate records of all tobacco products purchased from either a licensed or non-licensed Distributor. These purchase records must contain an accurate date, the identity of the person selling the tobacco product/s including name, address, phone number, and OTP Distributor's license number, the identity of the Dealer including the name, address, phone number, and Dealer's cigarette license number, as well as the quantity, wholesale cost of the item/s, and the actual amount of tax paid for specific items.
C. Both Distributors and Dealers must keep documentation of any returns filed with the Division, as well as proof of payment of Other Tobacco Products Tax.
D. For a period of at least six (6) months after purchase, the records shall be kept at the Place of Business in accordance with R.I. Gen. Laws § 44-20-13.2(b). After six (6) months, the records may be kept off site; however, they must be produced upon demand to the Division of Taxation within twenty-four (24) hours.
E. Distributors and Dealers may keep records electronically as long as they are immediately accessible for inspection at the Place of Business.
F. All records shall be kept safely for a period of three (3) years in a manner to insure permanency and accessibility for inspection by the Tax Administrator or his or her agents.
