Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 13 - Materialmen - Pay When Paid Remittance Method (280-RICR-20-70-13)
Section 280-RICR-20-70-13.1 - Purpose
Universal Citation: 280 RI Code of Rules 20 70 13.1
Current through September 18, 2024
Retailers of tangible personal property must remit tax on the entire amount of the gross receipts from a transaction on the return for the period in which the transaction takes place. The "pay when paid" provisions allows certain retailers of building materials (with respect to such materials) an exception to this general rule beginning with sales made on or after January 1, 2003.
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