2013 -- S 0025

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2013

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A N A C T

RELATING TO ALCOHOLIC BEVERAGES - TAXATION OF BEVERAGES

     Introduced By: Senators Raptakis, Miller, McCaffrey, Algiere, and Lynch

     Date Introduced: January 16, 2013

     Referred To: Senate Finance

It is enacted by the General Assembly as follows:

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     SECTION 1. Section 3-10-5 of the General Laws in Chapter 3-10 entitled "Taxation of

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Beverages" is hereby amended to read as follows:

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     3-10-5. Information supplemental to returns -- Audit of books. -- (a) The tax

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administrator may at any time request further information from any person or from the officers

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and employees of any corporation which he or she may deem necessary to verify, explain or

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correct any return made in pursuance of the provisions of this chapter, and for the like purpose the

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administrator or his or her authorized agent may examine the books of account of that person or

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corporation during business hours.

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      (b) Each licensee authorized to sell intoxicating beverages at wholesale or retail in this

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state shall file an annual report on or before February 1 with the division of taxation in the form

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required by the tax administrator. Such report shall included, but not limited to, total sales of

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alcoholic beverages, sales tax and excise tax collections on such sales for immediately preceding

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calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the

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chairs of house and senate finance committees a report reflecting data from the annuals reports

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submitted by said licensee to the division of taxation. The tax administrator's report shall compile

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total sales of alcoholic beverages, sales tax and excise tax collections by county.

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO ALCOHOLIC BEVERAGES - TAXATION OF BEVERAGES

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     This act would repeal the provision of the law that requires each licensee authorized to

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sell intoxicating beverages to file an annual report with the division of taxation, detailing sales

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information and tax collections on such sales.

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     This act would take effect upon passage.

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