280-20-70 R.I. Code R. § 13.1
Current through June 20, 2024
Retailers of tangible personal property must remit tax on the entire amount of the gross receipts from a transaction on the return for the period in which the transaction takes place. The "pay when paid" provisions allows certain retailers of building materials (with respect to such materials) an exception to this general rule beginning with sales made on or after January 1, 2003.
280 R.I. Code R. § 280-RICR-20-70-13.1