Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 25 - Use Tax Generally (280-RICR-20-70-25)
Section 280-RICR-20-70-25.12 - Receipts for Use Tax Paid to Retailers
Universal Citation: 280 RI Code of Rules 20 70 25.12
Current through September 18, 2024
A. Each retailer required or authorized to collect use tax from purchasers must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form but must show the following:
1. The name and place of business of the
retailer.
2. The serial number of
the retailer's permit to engage in business as a seller or the serial number of
the retailer's certificate of authority to collect use tax.
3. The name and address of the
purchaser.
4. A description
identifying the property sold to the purchaser.
5. The date on which the property was
sold.
6. The sale price of the
property.
7. The amount of tax
collected by the retailer from the purchaser.
B. A sales invoice containing the data required above, together with evidence of payment of such sales invoice, will constitute a receipt. Purchasers will be liable for payment of the tax to the state unless they obtain and retain for inspection receipts as herein provided.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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