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-20-70-25.8 - Payment by Purchasers
Universal Citation: 280 RI Code of Rules 20 70 25.8
Current through December 26, 2024
A. Business Purchases:
1. Payment of tax is made directly
to the person from whom such property or taxable service is purchased if such
person holds a seller's permit, or a certificate of authority to collect tax,
under the Sales and Use Tax Act; or
2. Directly to the Tax Administrator on a
Consumer Use Tax Return (Form T-205) if the person from whom the tangible
personal property, or prewritten computer software delivered electronically or
by load and leave, and/or package tour and scenic and sightseeing
transportation services is purchased does not hold a permit to make sales at
retail.
B. Individual Consumer Purchases: when filing their personal income tax return by entering the amount of use tax due on the appropriate line on Form RI-1040 or Form RI-1040NR
C. Purchasers should not pay the tax to a person who does not hold a seller's permit or a certificate of authority to collect tax. Purchasers will be liable for payment of the tax to the Tax Administrator unless receipts are obtained from sellers holding a retailer's permit or a certificate of authority to collect tax.
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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