Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 23 - Application of Tax at Time of Billing (280-RICR-20-70-23)
Section 280-RICR-20-70-23.5 - Billing, Application of Tax at Time of
Universal Citation: 280 RI Code of Rules 20 70 23.5
Current through September 18, 2024
A retailer who bills customers at stated periods, (monthly, for example), for a series of purchases made during that period, may total the individual sale prices and impose the tax on the aggregate amount of the bill in lieu of imposing a tax on each sale.
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