Sales and Use Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-19-1
§ 44-19-1. Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit.
(a) (1) Every person desiring to engage in or conduct within this state a business of making sales at retail, or engage in a business of renting living quarters in any hotel, rooming house, or tourist camp, the gross receipts from which sales or rental charges are required to be included in the measure of the tax imposed under chapter 18 of this title, shall file with the tax administrator an application for a permit for each place of business. The application shall be in a form, include information, and bear any signatures that the tax administrator may require. There shall be no fee for this permit. Every permit issued under this chapter expires at the times prescribed by the tax administrator.
(2) Every permit holder shall annually, on forms prescribed and at the times prescribed by the tax administrator, renew its permit by filing an application. The renewal permit is valid for the period July 1 of that calendar year through June 30 of the subsequent calendar year unless otherwise canceled, suspended, or revoked. All fees received under this section are allocated to the tax administrator for enforcement and collection of all taxes.
(b) (1) Every promoter of a show shall, at least ten (10) days prior to the opening of each show, file with the tax administrator a notice stating the location and dates of the show, in a form prescribed by the tax administrator.
(2) The tax administrator shall, within five (5) days after the receipt of that notice, issue to the promoter, without charge, a permit to operate the show, unless the provisions of subsection (b)(5) of this section have been applied to the promoter. No promoter may operate a show without obtaining the permit. The permit shall be prominently displayed at the main entrance of the show.
(3) Any promoter who is a retailer shall comply with all of the provisions of this chapter and chapter 18 relating to retailers, in addition to all of the provisions of this chapter relating to promoters.
(4) A promoter may not permit any person to display or sell tangible personal property, services, or food and drink at a show unless that person is registered under subsection (a) of this section and displays his or her permit in accordance with the provisions of subsection (a) of this section.
(5) Any promoter who permits any person to display or sell tangible personal property, services, or food and drink at a show who is not registered, or does not display a permit, or fails to keep a record or file a monthly report of the name, address, and permit number of every person whom the promoter permitted to sell or display tangible personal property, services, or food and drink at a show, is subject to revocation of all existing permits issued pursuant to this section to operate a show, and to the denial of a permit to operate any show for a period of not more than two (2) years, in addition to the provisions of § 44-19-31.
History of Section.
P.L. 1947, ch. 1887, art. 2, § 18; G.L. 1956, § 44-19-1; P.L. 1960, ch. 74, § 22; P.L. 1967, ch. 179, art. 2, § 9; P.L. 1978, ch. 166, § 3; P.L. 1993, ch. 138, art. 39, § 1; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 309, § 1, effective July 1, 2021; P.L. 2021, ch. 310, § 1, effective July 9, 2021.