Section 280-RICR-20-45-1.2 - Computation of FeeA. The permits are issued in different classes (A, B, C, D, E) depending upon the retailer's gross receipts at each location for the prior calendar year. The applicable fee for each class of permit is shown in the table below.B. "Gross receipts" means those receipts reported for each location to the tax administrator under the sales tax law without deduction for any retail sales except for interstate sales deductions and sales to the United States Government. If a retailer operates at multiple locations under different sales tax permit numbers, gross receipts shall be determined by each individual sales tax permit number.280 R.I. Code R. § 280-RICR-20-45-1.2