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-20-70-13.4 - Qualifying for "Pay When Paid" Status
Universal Citation: 280 RI Code of Rules 20 70 13.4
Current through September 18, 2024
A. A retailer seeking Division of Taxation permission to collect and remit sales tax on a qualifying transaction when actually paid by a contractor must file an application by February 1 of each year and demonstrate to the satisfaction of the Tax Administrator that for six (6) consecutive months within the most recent twelve (12) month period that:
1. The
retailer is primarily engaged in selling lumber and building materials to
contractors, subcontractors, or repairmen; and
2. At least 50% of the retailer's total sales
were sales of lumber and building materials to contractors; and
3. The retailer is authorized under R.I. Gen.
Laws Chapter 34-28 to file mechanic's lien on real property for material
sold.
B. A retailer seeking to qualify for "Pay When Paid" must file Form AMP by February 1 of each year.
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