Title 44
Taxation

Chapter 19
Sales and Use Taxes — Enforcement and Collection

§ 44-19-10. Monthly returns and payments — Monthly reports by show promoters.

(a) Except as provided in the Streamlined Sales and Use Tax Agreement contained in Chapter 44-18.1 the taxes imposed by chapter 18 of this title are due and payable to the tax administrator monthly on or before the twentieth (20th) day of the month next succeeding the month for which return is required to be made. On or before the twentieth (20th) day of each month, a return for the previous month shall be filed with the tax administrator in a form that the tax administrator may prescribe. For purposes of the sales tax, a return shall be filed by every person engaged in the business of making retail sales, the gross receipts from which are required to be included in the measure of the sales tax. The tax administrator may require the filing of a return by any person holding a permit as provided in § 44-19-2 or 44-19-3. For purposes of the use tax, a return shall be filed by every retailer maintaining a place of business in the state and by every person purchasing tangible personal property, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. The return shall be in a form, include information, and bear any signatures that the tax administrator may require. At the time of the filing of any return required under this chapter, the taxpayer shall pay to the tax administrator the tax due for the month covered by that return. For the purposes of the sales tax, gross receipts from rentals, or leases of tangible personal property are reported and the tax paid in the manner required by the tax administrator. The tax administrator for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this chapter. Any person to whom an extension is granted shall pay, in addition to the tax, interest at the annual rate prescribed by § 44-1-7 or fraction of it, from the date on which the tax would have been due without the extension until the date of payment. Where a taxpayer’s sales and use tax liability for six (6) consecutive months has averaged less than two hundred dollars ($200) per month, a quarterly return and remittances in lieu of a monthly return may be made on or before the last day of July, October, January, and April of each year for the preceding three (3) months’ period when specially authorized, in writing, by the tax administrator under those rules and regulations as may be prescribed by the administrator. In the event that a taxpayer filing his or her return on a quarterly basis, as provided in this section, becomes delinquent in either the filing of his or her return or the payment of the taxes due, or in the event that the liability of a taxpayer, who has been authorized to file his or her return and to make payments on a quarterly basis, exceeds six hundred dollars ($600) in sales and use taxes for any subsequent quarter, or in the event that the tax administrator determines that any quarterly filing of return and payment of tax due thereon would unduly jeopardize the proper administration of the provisions of this chapter or of chapter 18 of this title, the tax administrator may, at any time, revoke the authorization, in which case the taxpayer will then be required to file his or her return and to pay the tax due in the manner provided for in this section.

(b) Every promoter shall file a report monthly, within twenty (20) days after the end of the prior month, for each show which the promoter operates, listing the date and place of each show and the name, address, and permit number, by show, of every person whom the promoter permitted to display or sell tangible personal property, services, or food and drink. Every person shall furnish the promoter of any show at which the person displays or sells tangible personal property, services, or food and drink, information for the promoter’s use in filing the report required by this subsection.