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-20-70-12.9 - Inspections and Examinations

A. Pursuant to R.I. Gen. Laws § 44-19-27(d), as amended, all records, including those kept by a magnetic or electronic system, shall be available for inspection and examination at any time upon demand by the Tax Administrator or his or her authorized agent or employee and preserved for a period of three (3) years, except that the Tax Administrator may consent to their destruction within that period or may require that they be kept longer.

B. Inspections and examinations of records may include the Tax Administrator or his or her agents viewing and copying the normal books of account ordinarily maintained by the business including all bills, receipts, invoices, cash register tapes, and all data collected by means of a POS system or magnetic media, and all Documents of Original Entry supporting the entries in the books of account and/or POS system.

C. The taxpayer shall make available upon the Division's request a reader/printer in good working order at the examination site for reading, locating, and reproducing any record maintained in the normal course of business.

D. The Tax Administrator or his or her agents must have access to the POS system on site or in the Cloud for the purposes of verifying or evaluating the integrity and reliability of the system.

E. The Tax administrator or his or her agents may make electronic copies of said POS system record by means of an electronic flash drive in order to review the records at the Tax Division.