Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 12 - Record Requirements (280-RICR-20-70-12)
Section 280-RICR-20-70-12.10 - Requirement for Record Retention

A. Records based on any of the above media shall be maintained for a period of at least three (3) years as provided in R.I. Gen. Laws § 44-19-27, as amended, unless the destruction or other disposal of the same is authorized by the Tax Administrator or his/her authorized representative in writing.

B. Failure to maintain such records will be considered evidence of negligence or intent to evade the tax and will result in the imposition of appropriate penalties as provided by statute. See § 12.8 of this Part.